报告：各行业数据资产入表从“局部尝试”走向“整体推广”

Core Insights - The report from Shanghai Advanced Institute of Finance highlights the progress of data asset accounting practices among both listed and non-listed companies in China, following the Ministry of Finance's guidelines issued in August 2023 [1][2] Group 1: Non-Listed Companies - As of September 30, 2025, 375 non-listed companies have disclosed their data asset accounting practices, securing a total financing amount of 1.899 billion yuan [1] - Local state-owned enterprises are the primary contributors to data asset accounting, with 310 such enterprises accounting for 82.67% of the total companies that have reported, and they have raised 1.71 billion yuan [2] - The data asset accounting practices are evolving from "single-point breakthroughs" to "overall promotion," presenting more challenges for companies [1] Group 2: Listed Companies - By August 31, 2025, 109 out of over 5,000 listed companies in A-shares reported data asset accounting, involving a total amount of 2.64 billion yuan [2] - The majority of listed companies continue to classify data resources under "intangible assets," with 101 companies reporting a total of 1.706 billion yuan, primarily using the straight-line method for amortization over 3 to 5 years [2] - There has been a significant increase in the number of financial industry companies reporting data asset accounting, with a 33% rise compared to the end of 2024, involving an amount of 0.054 billion yuan [2]