上市公司数据资产数据（2007-2024年）

Group 1 - The article discusses the evaluation of data assets of listed companies in China from 2007 to 2024, focusing on the methodologies used for assessment [2][3] - Three methods for calculating data assets are introduced: text analysis, value method, and actual method [4][5][6] - The text analysis method involves collecting annual reports of A-share listed companies and analyzing the "Management Discussion and Analysis" (MD&A) section using Python and pdfplumber tools [2][3] Group 2 - The value method quantifies data asset value by considering both current data resources and their future potential value, emphasizing the increasing market recognition of data assets [5] - The formula for measuring data asset value is provided: Data Assets (DA) = ln(Market Value - Fixed Assets - Intangible Assets - Financial Assets), highlighting the importance of market value in assessing data assets [5] - The actual method categorizes data resources into directly usable and those requiring further processing, detailing the accounting treatment for each type [6]