关键词: 高质量数据集, 投资数据集, 数据资源, 数据资产, 价值评估

Abstract:

Currently, the recognition of data elements as assets has become a central concern in the industry. Drawing on practical observations of data governance in the securities industry, this study systematically reviews the policy evolution and industry landscape of high-quality dataset construction, and provides an in-depth analysis of the structural bottlenecks and institutional challenges encountered by the securities industry in building investment datasets and recognizing data resources in financial statements. By integrating perspectives from data governance, asset recognition, and accounting measurement, this paper constructs a theoretical framework covering organizational optimization, data standardization, compliance and rights-confirmation mechanisms, and cost-benefit measurement methodologies. It further proposes a phased implementation roadmap for data resource accounting recognition, aiming to offer theoretical insights and decision-making references for financial institutions’ value-oriented transformation of data elements.

Key words: high-quality dataset, investment dataset, data resources, data asset, value assessment