数据资产入表一周年（上篇）：政策演进与关键流程分析

Data Asset Development Background - Data is recognized as a high-quality production factor in the digital economy, enhancing enterprise competitiveness and driving industrial upgrades[1] - China's digital economy grew from 16.2 trillion yuan in 2014 to 53.9 trillion yuan in 2023, a 3.33x increase, accounting for 42.8% of GDP[4] - The digital economy contributed 66.45% to GDP growth in 2023, with a nominal growth rate of 7.39%[4] Data Assetization Process - The marketization path of data assets includes four stages: data resourceization, data productization, data assetization, and data capitalization[8] - Key steps in data assetization include data inventory, rights confirmation, valuation, and accounting entry[27] Policy Environment - The "Data Twenty Articles" introduced in 2022 established a data property rights system with "three rights separation" (ownership, usage rights, and operation rights)[15] - The "Accounting Treatment Interim Provisions" effective from January 1, 2024, formalized data asset accounting, marking the operational phase of data asset entry[6] Data Asset Accounting - Data assets can be classified as intangible assets or inventory based on their purpose and business model[35] - The accounting treatment for data assets includes initial measurement, subsequent measurement, and disposal, with specific rules for cost allocation and depreciation[36] Data Asset Valuation - Data asset valuation methods include cost, income, and market approaches, with adjustments for data-specific characteristics[38] - The income approach is preferred for data assets with clear rights, application scenarios, and predictable future income[39] Local Government and Market Impact - Data assetization can improve financial structures and enhance financing capabilities for enterprises, especially local state-owned enterprises[25] - Local governments can leverage data assets to improve service quality, efficiency, and fiscal transformation[26]