企业数据资产开发运用提质加力 规则制度仍有完善空间

Core Insights - The strategic value of data assets is increasingly recognized as a key component of corporate competitiveness, driven by the acceleration of the marketization process of data elements [1][3] - The transition of data from elements to assets requires overcoming three core barriers: legal, accounting, and market challenges, making data asset incorporation into financial statements a necessary prerequisite for unlocking data value [2] - The development and utilization of data assets by companies have significantly increased, extending beyond single business segments to include financing, industry integration, and business innovation [3] Company Developments - Beijing Sanwei Tiandi Technology Co., Ltd. recently won a procurement project from China-ASEAN Information Harbor Co., Ltd., indicating recognition of its technology and product strength [1] - Shenzhen Yushun Electronics Co., Ltd. plans to acquire shares in Zhong'en Cloud (Beijing) Data Technology Co., Ltd. to enter the promising data center market, enhancing future growth and profitability [4] Policy Support - Local governments are intensifying policy support to facilitate the incorporation of data assets into financial statements, with measures such as cash incentives and operational guidelines [4][6] - Dongguan City has implemented measures to support enterprises in the initial assessment and incorporation of data elements, while Jiangsu Province has provided clear operational paths for data resource standardization [4] Market Trends - The process of data asset securitization is accelerating, with four data asset-backed securities (ABS) issued since April, totaling 1.774 billion yuan, indicating a shift towards normalized issuance [3][6] - A total of 102 A-share listed companies disclosed data asset information in their 2025 semi-annual reports, with a combined data asset scale of 5.637 billion yuan, reflecting a year-on-year increase of 137.21% in the number of companies and 74.79% in scale [6] Challenges and Recommendations - Companies face challenges in data asset incorporation, including issues with data compliance, ownership definition, and valuation difficulties [2][6] - Experts suggest the establishment of a robust evaluation standard and methodology for data assets, considering factors such as data quality, scarcity, and potential commercial value [7][8] - Companies are encouraged to strengthen data governance capabilities and ensure compliance and security in data management processes [8]