Research on Accounting Recognition of Enterprise Data Assets

——Taking a Group as an Example

Abstract

In the digital economy era, data has emerged as a new production factor with significant economic value. However, current accounting standards lack systematic alignment in data asset recognition, making it difficult for enterprises to objectively reflect core data resources in financial statements and weakening the decision-usefulness of accounting information. Taking A Group, a leading domestic e-commerce platform, as a case study, this paper analyzes practical obstacles in accounting recognition of data assets through three dimensions: asset ownership definition, cost measurement, and assessment of future economic benefits. Drawing on its public financial reports, ESG reports, and data business practices, the study proposes solutions based on the "Interim Provisions on Accounting Treatment of Enterprise Data Resources" (Caihui [2023] No.11), providing practical references for corporate data asset accounting recognition and standard improvement.