Research on statistical monitoring system for enterprise data asset accounting
Liu Qingwen1,2, Xu Faxi3, Fu Yiming2, Zhang Wei2,4
1. School of Economics, Renmin University of China; 2. China International Economic Consulting Co., Ltd., China; 3. Nanjing Iron & Steel Co., Ltd.; 4. School of Economics and Management, Xinjiang University
Abstract： With the gradual improvement of the relevant policy system, the marketization of data elements is flourishing, but the lack of a statistical monitoring system has led to a prominent issue of information asymmetry among relevant entities, which restricts the depth and breadth of market-based allocation of data elements. This paper constructs a three-dimensional statistical monitoring system of ′total amount-structure-intensity′, integrating multi-dimensional indicators such as total scale, industry structure, and efficiency intensity, to analyze and monitor the data asset inclusion cases of 647 enterprises from 2024 to June 2025. It provides quantitative evidence for the government to formulate relevant policies and for enterprises to actively respond to the action of recording data assets, helping to tackle the real dilemmas of the market being ′not able to enter, not daring to enter, and not willing to enter′, and promotes the transformation of data assets from policy-driven to market-driven, thereby improving the ecological system for the marketization of data elements.
Key words : marketization of data elements; information asymmetry; inclusion of data assets in financial statements; monitoring system
