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Academic Journal of Business & Management, 2025, 7(3); doi: 10.25236/AJBM.2025.070305.

Data Asset Analysis, Financial Reporting, and Recommendations

Author(s)

Tong Wu1, Xin Song1

Corresponding Author:
Tong Wu
Affiliation(s)

Business School, University of Shanghai for Science and Technology, Shanghai, China

Abstract

With the development of the digital economy, data has become a resource as important as traditional production factors. This paper distinguishes the concepts of data, data resources, and data assets, analyzes the current state of financial reporting for data assets in China, and addresses the challenges of data asset ownership confirmation and valuation. It proposes three recommendations and measures to help enterprises better manage and disclose data assets, thereby realizing their economic value.

Keywords

data assets, financial reporting, data asset valuation

Cite This Paper

Tong Wu, Xin Song.Data Asset Analysis, Financial Reporting, and Recommendations. Academic Journal of Business & Management(2025), Vol. 7, Issue 3: 32-36. https://doi.org/10.25236/AJBM.2025.070305.

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