中圖分類號：F275；F230文獻標識碼：ADOI:10.19358/j.issn.2097-1788.2025.10.002
引用格式：彭琳. 上市公司數據資產入表分析——以A股上市公司年報為例［J］.網絡安全與數據治理，2025，44（10）：10-15，29.

Analysis of data asset recognition in financial statements of listed companies:evidence from annual reports of A-share companies

Abstract： This study utilizes the 2024 annual reports of Ashare listed companies as its sample and constructs a threedimensional framework for analyzing the current situation. First, it examines the scale of recognition, revealing the quantitative characteristics and total monetary value of companies that have incorporated data assets into their financial statements. Second, it delves into accounting treatment and off-balance-sheet disclosure, providing an in-depth analysis of the entire process of data assets from initial recognition to subsequent measurement and disclosure. Third, it investigates the industry distribution characteristics, identifying which industries have taken the lead in adoption and become mainstream practitioners, and which ones have progressed more slowly. Based on this framework, the study further explores the reasons behind the differences in corporate behavior regarding data asset recognition, offering a comprehensive analytical perspective for understanding the practice. This approach allows for a dialectical view of the complexities inherent in this nascent phenomenon during its initial stages of development.

Key words : data assets; current status of recognition in financial statements; data resources