企业数据资产入表的实践与改进研究
Research on Practice and Improvement of Enterprise Data Assets Entry Table

随着信息技术的快速发展，企业数据资产作为企业核心竞争力的重要组成部分，其价值和重要性日益凸显。本文在回顾企业数据资产发展历程和入表相关政策的基础上，以烟台大数据发展集团为例，对企业数据资产入表的会计实践进行了总结。本文从多个维度分析了数据资产入表的优势，包括提高企业透明度、增强投资者信心等，同时也指出了当前核算体系中面临的挑战。针对企业数据资产入表确权难、量化难、有泄密风险等问题，有针对性地提出了应对策略。
With the rapid development of information technology, the value and importance of enterprise data assets become increasingly prominent as an important part of the core competitiveness of enterprises. On the basis of reviewing the development process of enterprise data assets and related policies, this paper takes Yantai Big Data Development Group as an example to summarize the accounting practice of enterprise data assets. This paper analyzes the advantages of data asset entry from multiple dimensions, including improving corporate transparency and enhancing investor confidence, and also points out the challenges faced by the current accounting system. In view of the difficulties in confirming the right of enterprise data assets, quantifying them, and the risk of leakage, this paper puts forward some countermeasures.