Difficulties and Countermeasures in Data Asset Pricing

Abstract

On August 16th, the Ministry of Finance issued the “Interim Regulations on the Accounting Treatment of Enterprise Data Resources Entering the Table”, officially marking the beginning of data assets entering the financial accounting subject assets. Subsequently, the China Asset Appraisal Association issued the “Guiding Opinions on Data Asset Appraisal” on September 8th and confirmed its implementation from October 1st. Further guidance policies on data element rights confirmation, pricing, transaction circulation, income distribution, pilot projects, and other progress are expected to be launched one after another.

After the release of a series of policies, experts from various enterprises actively responded, researching and exploring the future market impact and implementation strategies of data policies. This is a significant benefit for enterprises with heavyweight data, as data “entering the table” will mean that the data has completed the leap from natural resources to economic assets.

But the inclusion of data assets in the table is a result, not the purpose of policies. The purpose of the policy is to promote data governance in enterprises and convert valuable data assets into actual operating income. Among them, “how to evaluate and price data assets” will become the first challenge for enterprise data resources to be included in the table.

This article will interpret the core difficulty of data asset entry into the table - “asset pricing”, propose feasible response strategies and action plans, and provide direction and reference for enterprises to initiate data asset entry and data discussion.