国家知识产权局信息显示，成都专知利乎数字科技有限公司申请一项名为"一种公共数据资源资产评估 系统及方法"的专利，公开号CN121258554A，申请日期为2025年9月。 专利摘要显示，本申请涉及数据资产评估领域，公开了一种公共数据资源资产评估系统包括：数据采集 服务器、分布式存储集群、评估引擎服务器、管理终端；所述评估引擎服务器内置计量经济学分析模 块，用于基于生产函数模型进行回归分析，测算数据要素的产出弹性系数；本发明适用于对海量公共数 据资产进行宏观、快速的价值评估，通过服务器集群自动完成数据采集和计算，避免了主观干预，基于 严谨的计量经济学模型，评估过程可追溯、可验证，评估结果具有经济学理论支撑。 天眼查资料显示，成都专知利乎数字科技有限公司，成立于2017年，位于成都市，是一家以从事科技推 广和应用服务业为主的企业。企业注册资本100万人民币。通过天眼查大数据分析，成都专知利乎数字 科技有限公司财产线索方面有商标信息6条，专利信息22条，此外企业还拥有行政许可2个。 声明：市场有风险，投资需谨慎。本文为AI基于第三方数据生成，仅供参考，不构成个人投资建议。 来源：市场资讯 ...

Core Insights - The article emphasizes the importance of data as a core production factor in business operations, highlighting the need for effective integration and measurement of data resources to maximize their value [1][20] - The introduction of the "Data Twenty Articles" and the "Interim Regulations on Accounting Treatment of Enterprise Data Resources" provides clear policy guidance and operational frameworks for data asset management [1][20] Policy Framework - The "Data Twenty Articles" establishes the institutional foundation for the data factor market, clarifying data ownership, circulation rules, and security requirements, which are essential for the legal and compliant use of data resources [1] - The "Interim Regulations" further detail accounting treatment methods, ensuring that enterprises can scientifically and reasonably recognize, measure, and report data assets while adhering to accounting standards [1] Data Inventory and Assessment - Conducting a comprehensive data inventory is crucial for enterprises to identify the types of data they possess, where it is stored, and which teams manage it, allowing for precise delineation of data suitable for financial reporting [3] - The process of selecting valuable data for inclusion in financial statements is likened to gold mining, emphasizing the need for careful selection to ensure that only valuable data is reported [3] Ownership and Valuation Challenges - Data ownership remains a significant challenge due to historical reasons and cross-border complexities, necessitating industry guidelines to clarify rights and responsibilities [5] - Choosing appropriate valuation methods for data assets is critical, with cost, income, and market approaches each having specific applicability depending on the data's maturity and revenue generation potential [5] Measurement and Reporting - Once data is included in the balance sheet, ongoing measurement is essential, with inventory-type data requiring regular impairment testing and intangible data needing differentiated treatment based on its useful life [7] - Maintaining consistency in measurement methods is fundamental to ensuring the rigor of financial information [7] Risk Management in Data Asset Financing - When considering data assets for collateralized loans, risk management is paramount, with banks typically setting a collateral ratio not exceeding 50% of the assessed value and requiring compliance with registration procedures [9] - Selecting data with strong resilience to depreciation as collateral can effectively mitigate credit risk associated with rapid asset value decline [9] Asset Securitization Challenges - Asset securitization is a viable method for activating existing assets, but it faces challenges such as complex legal relationships, difficulties in cash flow forecasting, and a lack of historical default data [10] - Overcoming these challenges requires learning from successful domestic and international cases and continuous improvement of relevant laws and regulations [10] Strategic Importance of Data Asset Management - Successful inclusion of data assets in financial statements optimizes corporate financial structures, reduces debt ratios, and enhances asset turnover efficiency, particularly for asset-light technology companies [20] - Strengthening talent development through cross-training between IT and finance teams is essential for improving data asset management capabilities [20] - The process of data asset inclusion is a systematic project involving policy interpretation, resource organization, rights definition, value assessment, accounting treatment, and risk control [20]