In order to leap over the digital divide and develop the digital economy, countries around the world are constantly accelerating the pace of enterprise digital transformation. Whether in developed or developing countries, enterprise digital transformation and national digital economy development generally face issues and challenges such as data globalization difficulties, data management issues, and data assetization challenges. This article aims to address these three issues and challenges, analyze the-state-of-the-art of data as assets entering financial reports, and then try to explore the basic ideas and methods of entering data resources onto the financial statements to facilitate enterprise digital transformation and the global digital economy development. 

Chenxiao Yu. Research on Entering Data Resources onto the Financial Statements to Facilitate Enterprise Digital Transformation and the Global Digital Economy Development. Academic Journal of Business & Management (2025), Vol. 7, Issue 1: 227-233. https://doi.org/10.25236/AJBM.2025.070130.

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