Research on Accounting Treatment of Data Assets

In 2024, Chinese enterprises officially implemented the "Interim Provisions on Accounting Treatment Related to Enterprise Data Resources" The inclusion of data resources in financial statements prompts enterprises to pay attention to the recognition, measurement, recording, and reporting of data resources. However, there are issues such as unclear institutional norms, inconsistent interpretations of regulations, inadequate transparency in information disclosure, and imperfect regulatory mechanisms. Corresponding improvement suggestions and further research directions are proposed, aiming to provide a reference for enterprises and relevant departments to improve the accounting treatment of data assets and support the steady development of enterprises in the wave of the digital economy.