Academic Journal of Business & Management, 2025, 7(10); doi: 10.25236/AJBM.2025.071012.
Yang Yang, Liangrong Song
Business School, University of Shanghai for Science and Technology, Shanghai, China
With the rapid advancement of information technology and the rise of the digital economy, data assets have gradually become a key component of corporate core competitiveness. However, issues surrounding information disclosure related to data assets are increasingly prominent and have become a focus of attention in both academic research and practical applications. The "Interim Provisions on Accounting Treatment of Enterprise Data Resources" issued by the Ministry of Finance in 2023 define the scope for recognition, measurement methods, and accounting information disclosure requirements for data resources as enterprise assets. While encouraging enterprises to disclose information about their data assets, these provisions have also introduced new challenges in information disclosure, particularly concerning the confirmation of rights and valuation of data assets. This paper first reviews the definition of data assets, then discusses the evolution of policies related to them. It subsequently examines the existing problems in data asset information disclosure and finally proposes corresponding solutions, aiming to provide a reference for academic research and practice in this field.
Data Assets; Information Disclosure; Problems; Solutions
Yang Yang, Liangrong Song. Research on the Issues of Enterprise Data Asset Information Disclosure. Academic Journal of Business & Management (2025), Vol. 7, Issue 10: 78-82. https://doi.org/10.25236/AJBM.2025.071012.
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