卓创资讯数据资源入表对财务绩效的影响研究
Research on the Impact of Data Resource Entry on Financial Performance: A Case Study of SUBLIME CHINA INFORMATION CO., LTD

本文以山东卓创资讯股份有限公司为研究对象，探讨了企业按照财政部《企业数据资源相关会计处理暂行规定》将数据资源入表后对财务绩效的影响。研究发现，数据资源入表显著优化了卓创资讯的资产结构，数据资源在无形资产中的占比从2024年第一季度末的2.67%上升至第三季度末的4.98%；同时推动营业成本持续下降，2024年前三季度同比下降11.17%；带动净利润大幅增长，2024年前三季度同比增长30.34%。然而，在实践过程中也存在数据权属不明确的法律纠纷风险、自由裁量权与执行偏差引发的财务操纵风险等问题。针对这些问题，本文建议企业建立明确的数据权属划分标准，加强无形资产确认的标准化与审计透明度，以更好地推进数据资源入表工作。
This study uses SUBLIME CHINA INFORMATION CO., LTD. as a case to explore the impact of data resource entry on financial performance after the company follows the Ministry of Finance’s Interim Regulations on the Accounting Treatment of Enterprise Data Resources. The research finds that the entry of data resources significantly optimized SUBLIME CHINA INFORMATION’s asset structure, with the proportion of data resources in intangible assets rising from 2.67% at the end of Q1 2024 to 4.98% at the end of Q3 2024. At the same time, it helped reduce operating costs, which declined by 11.17% year-on-year in the first three quarters of 2024. It also contributed to a substantial increase in net profit, which grew by 30.34% year-on-year in the same period. However, the process also presents challenges such as the risk of legal disputes due to unclear data ownership and the potential for financial manipulation stemming from discretionary judgment and implementation deviations. To address these issues, this paper suggests that companies establish clear data ownership standards and enhance the standardization of intangible asset recognition and audit transparency to better advance the entry of data resources into financial statements.