Data is an important new production factor and basic strategic resource for the country, and has become a new driving force to promote the digital transformation of the economy and society and the innovation and development of the country. Data is increasingly becoming the core element of enterprise business, bringing competitive advantage and creating value for enterprises. In August 2023, the Ministry of Finance of China issued the Interim Provisions on the Accounting Treatment of Enterprise Data Assets, which clarified the accounting treatment method of data assets. Based on this background, this paper takes 25 A-share listed companies whose data assets entered the statement in the first quarter of 2024 as samples to study the current situation of data assets entering the statement and the impact of data assets entering the statement on financial indicators and market value. The findings are as follows: (1) Listed companies are highly cautious about data assets entering the statement, and the first batch of companies entering the statement are mostly intangible assets or development expenditure, and the scale of entry is limited; At the same time, the first batch of listed enterprises have the characteristics of industry dispersion, private enterprises, geographical concentration, and low market value. (2) After entering the statement, the impact on the financial indicators and the market value of the company is limited, and the disclosure of new data assets generally has a small impact on the asset-liability ratio of the enterprise, and the entry of the statement may have a theoretical market value impact of more than 10 million yuan for some enterprises. Finally, this paper reviews the enlightenment of enterprise data asset listing, in order to demonstrate the significance of enterprises that have not yet done data asset listing.

Xuqi Zhu. Analysis of data asset entry of Chinese A-share listed companies and promotion countermeasures. The Frontiers of Society, Science and Technology (2024), Vol. 6, Issue 9: 65-75. https://doi.org/10.25236/FSST.2024.060911.

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