去年A股公司首次入表数据资产！央国企成主力

Core Viewpoint - The article discusses the rapid growth of data asset incorporation into the financial statements of A-share listed companies, particularly focusing on central and state-owned enterprises (SOEs) in China, highlighting the challenges and opportunities in this emerging field [1][2][3]. Group 1: Data Asset Incorporation Progress - As of April 23, 2024, the scale of data assets incorporated into the financial statements of A-share listed companies reached 2.2 billion yuan, with a significant increase in both the number and amount of central and state-owned enterprises participating [1]. - The total amount of data resources incorporated by 38 central SOEs increased from approximately 11 million yuan in Q1 2024 to 1.471 billion yuan for the entire year [1]. - Major contributors include China Mobile, China Unicom, and China Telecom, with incorporation amounts of 616 million yuan, 379 million yuan, and 371 million yuan, respectively [1]. Group 2: Challenges in Data Asset Valuation - The majority of data resources incorporated by central SOEs are classified as intangible assets or R&D expenditures, with inventory amounts dropping from 200 million yuan in Q3 to zero [2]. - There are ongoing challenges in recognizing data resources as inventory due to policy inadequacies and difficulties in rights confirmation, leading companies to prefer intangible assets or R&D expenditures for data resource incorporation [2][4]. - The current legal framework is not fully developed, complicating the ownership definition of data due to its complex sources [4][5]. Group 3: Government Initiatives and Future Outlook - The National Data Bureau is working on a plan to enhance data efficiency in state-owned enterprises, focusing on key industries such as energy, transportation, and new materials [3]. - Local governments are also expanding financing channels for data assets, with initiatives like the one in Changsha requiring state-owned enterprises to start comprehensive data resource assessments by June 2025 [3]. - As policies improve and practices become more standardized, data asset incorporation is expected to become a regular management tool for enterprises, enhancing both the scale and quality of data asset management [3].