我国上市公司数据资源披露问题研究
Research on Data Resources Disclosure of Listed Companies in China

随着《企业数据资源相关会计处理暂行规定》的出台与实施，数据资源入表实践受到广泛的关注，有效合规披露企业数据资源信息是企业当前亟待解决的问题。文章通过对我国已披露数据资源入表的上市公司2024年一季报和半年报相关数据进行分析，探究我国上市公司数据资源披露现状，分析其数据资源披露存在的问题和原因，并针对性提出完善建议：相关部门应制定数据资产入表标准，推动企业数据资源化以及数据资源资产化进程和质量；企业应提升员工数据资产管理能力，加强数据管理综合人才队伍建设；相关监管部门应加大指导与监管力度，保障数据资源的合规性披露。
With the introduction and implementation of the “Interim Provisions on Accounting Treatment of Enterprise Data Resources”, the practice of incorporating data resources into financial statements has garnered widespread attention. Effectively and compliantly disclosing enterprise data resource information is an urgent issue that enterprises need to address. This article analyzes the relevant data from the first quarterly and semi-annual reports of 2024 of listed companies in China that have disclosed their data resource inclusion in financial statements. It explores the current status of data resource disclosure by listed companies in China, analyzes the problems and reasons for their data resource disclosure, and proposes targeted suggestions for improvement: relevant departments should establish standards for the inclusion of data assets in financial statements, promote the process and quality of enterprise data resource utilization and assetization; enterprises should enhance employee data asset management capabilities and strengthen the construction of a comprehensive data management talent team; relevant regulatory authorities should intensify guidance and supervision to ensure the compliant disclosure of data resources.