Exploration and practice of high-quality data resource accounting recognition in securities firms

doi:10.12267/j.issn.2096-5931.2026.05.003

Abstract

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

CLC Number:

XU Lifang, LI Jialin, HAO Hongyu. Exploration and practice of high-quality data resource accounting recognition in securities firms[J]. Information and Communications Technology and Policy, 2026, 52(5): 16-21.

Add to citation manager EndNote|Ris|BibTeX

URL:

http://ictp.caict.ac.cn/EN/10.12267/j.issn.2096-5931.2026.05.003

http://ictp.caict.ac.cn/EN/Y2026/V52/I5/16

[1]	中国银行业协会. 银行业数据资产估值团体标准:T/CBA 221—2024[S], 2024.
[2]	安永(中国)企业咨询有限公司, 中国工商银行, 交叉信息核心技术研究院. 商业银行数据要素价值洞察研究白皮书[R], 2024.
[3]	上海高级金融学院. 中国企业数据资产入表情况跟踪报告[R], 2024.
[4]	汤珂. 数据资产化[M]. 北京: 人民出版社, 2023.
[5]	中国信息通信研究院. 数据资产化:数据资产确认与会计计量研究报告[R], 2020.
[6]	冯心怡. 数据资产入表元年 92家公司交出年度成绩单[N]. 上海证券报, 2025-04-30(06).

[1]	BAI Yuzhen, YANG Jingshi, YUAN Bo, WANG Sijia, JIA Xuan, WANG Siyuan. Research on the construction and operation path of enterprise-level high-quality datasets [J]. Information and Communications Technology and Policy, 2026, 52(5): 10-15.
[2]	WANG Dong, YANG Huafeng, LIU Weichen, LI Kang, LIU Jingqian, LIU Shiwei. A methodological framework for high-quality dataset construction based on multimodal fusion and AI assistance [J]. Information and Communications Technology and Policy, 2026, 52(5): 22-31.
[3]	ZHANG Yunlong, TONG Jinrui, XIANG Yong, ZHANG Zhiqiang, YAO Guihua, YUAN Bo. Research on platform tool systems and implementation practices for dataset construction [J]. Information and Communications Technology and Policy, 2026, 52(5): 32-40.
[4]	XIAO Wenbin, LI Yufei, HUANG Yixiao, MA Wenda. Construction methods and practice of high-quality datasets for telecommunications large model training [J]. Information and Communications Technology and Policy, 2026, 52(5): 41-49.
[5]	ZHANG Bojun, FENG Zhifang, XU Wenzhen, LI Wenzhuo. Research on policies, regulations, and standards for high-quality embodied AI datasets from a global perspective [J]. Information and Communications Technology and Policy, 2026, 52(5): 69-74.
[6]	YAN Jiangyi, LI Sun, FAN Wei, CAO Feng. Research on the mechanism of action and practical path of the new generation of data annotation industry on the innovation of the “AI+” paradigm [J]. Information and Communications Technology and Policy, 2025, 51(8): 26-34.
[7]	LI Yufei, AI Bohuan, QIU Mengyuan, MA Wenda. Analysis of enterprise data assetization pathways in the context of data elements [J]. Information and Communications Technology and Policy, 2025, 51(4): 47-54.
[8]	ZHAN Tianyi, WANG Chunjia, WANG Dongsheng, LIU Yuchen, MENG Mingming. Research on methods of empowering telecommunications enterprise operations with data elements [J]. Information and Communications Technology and Policy, 2025, 51(4): 78-85.
[9]	SU Pinyi, WANG Rong, YIN Zheng, CUI Yiyan. Design of rules and mechanisms for the development and utilization of data resources [J]. Information and Communications Technology and Policy, 2025, 51(4): 8-14.
[10]	WANG Zeyu, YAN Shu, WANG Danyang. Research on basic concepts of data assetization [J]. Information and Communications Technology and Policy, 2025, 51(2): 53-59.
[11]	SUN Chengqian, WANG Yang. Research on evaluation index system of enterprise data asset assessment [J]. Information and Communications Technology and Policy, 2024, 50(6): 30-36.
[12]	YANG Yunlong, GUO Zhongmei, ZHANG Liang, SUN Liang. Analysis on the implementation path of data asset value [J]. Information and Communications Technology and Policy, 2024, 50(4): 24-33.
[13]	ZHANG Feng, LI Zhaochuan, WANG Guanjun, LIN Yiwei, SUN Yuan. An exploration and practice of public data property rights confirmation [J]. Information and Communications Technology and Policy, 2023, 49(4): 34-41.
[14]	FANG Jing, ZHOU Yongkai, BIAN Yang, WANG Qi, DING Yadan. Practices and thoughts on privacy-preserving computation under the basic data system [J]. Information and Communications Technology and Policy, 2023, 49(4): 48-58.
[15]	XIAO Wenbin, ZHANG Xiaochuan. Research and practice of data factor value assessment in communication industry [J]. Information and Communications Technology and Policy, 2023, 49(4): 65-72.

Exploration and practice of high-quality data resource accounting recognition in securities firms

RichHTML

PDF

Knowledge

Abstract

Cite this article

share this article

References 6

Related Articles 15

Recommended Articles

Metrics

Comments