Year: 2025
Type: article
Abstract: With the development of the digital economy, data has become a resource as important as traditional production factors. This paper distinguishes the concepts of data, data resources, and data assets, analyzes the current state of financial reporting for data assets in China, and addresses the challenges of data asset ownership confirmation and valuation. It proposes three recommendations and measures to help enterprises better manage and disclose data assets, thereby realizing their economic value.
Author: <p>Tong Wu<sup>1</sup>, Xin Song<sup>1</sup></p>
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4410380619