数据资产入表：或成城投转型新出路

Group 1 - The core viewpoint of the report emphasizes that data asset inclusion in financial statements represents a significant breakthrough in recognizing data resources as on-balance-sheet assets, which can enhance their trading attributes and contribute to the construction of a data factor market in China [4][7][13] - As of April 2024, nearly 40 enterprises have announced the completion of data asset inclusion, with a significant proportion being urban investment companies, indicating their proactive response to the digital economy trend [12][21] - The report outlines that the inclusion of data assets is a critical step in building a data factor market, allowing for a more direct presentation of data value and enhancing its transaction attributes [7][13][14] Group 2 - The report identifies three key institutional documents that form the policy framework for data asset inclusion: the "Overall Layout Plan for Digital China Construction," the "Opinions on Building a Data Basic System," and the "Interim Provisions on Accounting Treatment of Enterprise Data Resources" [15][36][40] - The operational aspects of data asset inclusion require attention to five key areas: conditions for inclusion, rights confirmation, value assessment, report preparation, and information disclosure [17][39][40] - The report highlights that urban investment companies are leading the way in data asset inclusion, with local governments supporting the establishment of state-owned data companies to manage and operate data assets [43][75] Group 3 - The report notes that public data accounts for a significant portion of the data assets being included, with transportation-related data being the most prevalent [75][82] - It discusses the potential for urban investment companies to explore innovative financing models such as data pledges and data securitization, which could maximize the value of data assets [23][29] - The report emphasizes that the future success of data asset inclusion will depend on the establishment of sustainable data management models and the ability to generate stable cash flows from data operations [60][76]