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A Study on the Impact of Data Assetization on Supply Chain Resilience of SRDI SMEs and the Mechanism of Its Role 认领 引用
1
作者 Ruohan Kan Sijia Wang 《Proceedings of Business and Economic Studies》 2025年第2期104-113,共10页
This paper selects the data of China's specialized,special and new“small giants”listed companies from 2011 to 2021,and starts from the key production factor and strategic asset of data assets,empirically examine... This paper selects the data of China's specialized,special and new“small giants”listed companies from 2011 to 2021,and starts from the key production factor and strategic asset of data assets,empirically examines the impact of data assetization on the supply chain resilience of SRDI SMEs,and examines the impact of data assetization on the supply chain resilience of SRDI SMEs using the role of the mechanism model.Through the mechanism model,the mediating effects of financing constraints and technological innovation are examined,and a path of action is drawn,which provides theoretical evidence and policy recommendations for promoting the digital transformation of SRDI SMEs and improving supply chain resilience. 展开更多
关键词 Data assetization Supply chain resilience Financing constraints Technological innovation SRDI SMEs
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Distribution network data asset protection considering multiple topology and multi-dimensional knowledge graph 认领 引用
2
作者 Junfeng Yang Li Liu +5 位作者 Nawaraj Kumar Mahato Luhan Li Jiaxuan Yang Gangjun Gong Jun Lu Chao Yang 《Global Energy Interconnection》 EI CSCD 2026年第3期585-610,共26页
The proliferation of diverse entities within distribution network has led to an increase in the scale and complexity of data asset interactions,exacerbating security risks,such as unauthorized access,data tampering,an... The proliferation of diverse entities within distribution network has led to an increase in the scale and complexity of data asset interactions,exacerbating security risks,such as unauthorized access,data tampering,and forgery.In response to these challenges,this study introduces a novel framework that enhances the protection of data assets.It incorporates a multi-dimensional knowledge graph(MDKG)to refine access control and overcome current limitations by integrating a comprehensive set of data asset attributes,roles,policies,and permissions.This approach fosters the development of a nuanced and adaptable access-control mechanism.Furthermore,the framework integrates multiple topology(MTP)for holistic security risk detection,leveraging attention mechanisms,and cross-fusion to adapt to the dynamic data security landscape.Empirical evaluations affirm the effectiveness of MDKG-based access control,whereas comparative experiments demonstrate the superiority of the MTP-based security risk model over existing models.The framework was proven to be effective in countering security risks.This study provides innovative perspectives on data asset protection and establishes a solid foundation for the advancement of smart grid technology. 展开更多
关键词 Distribution network Data asset protection Security access control Multi-dimensional knowledge graph Multiple topology Security risk detection
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Research on the Impact of Data Asset Recognition and Bookkeeping on Corporate Profitability:An Empirical Analysis Based on Listed Technology Enterprises 认领 引用
3
作者 Jihong Zhu Biao Wang +2 位作者 Can Hu Zhuomin Liu Lei Peng 《Proceedings of Business and Economic Studies》 2026年第6期118-125,共8页
With the rapid advancement of digital and artificial intelligence technologies in the digital economy era,the capitalization of data into assets has gradually become a core driver for enterprises to enhance competitiv... With the rapid advancement of digital and artificial intelligence technologies in the digital economy era,the capitalization of data into assets has gradually become a core driver for enterprises to enhance competitiveness and achieve high-quality development.This paper adopts the data of 16 listed technology enterprises from 2023 to 2025 as the research sample.Taking gross profit margin,operating profit margin,and return on equity as the evaluation indicators of corporate profitability,this study applies trend analysis and horizontal comparison methods to explore the impact of recognizing and recording data assets in financial statements on enterprise profitability.The research results indicate that the influences of data asset bookkeeping vary across different enterprises,and generally present a U-shaped trend of decline followed by growth.With the improvement of data product development capabilities,enterprises are able to build digital business service models,cut operational costs,and boost overall profitability.Based on the research findings,this paper puts forward targeted suggestions,so as to provide references for the development of the digital economy and the improvement of the institutional rules for data asset recognition and bookkeeping. 展开更多
关键词 Data asset recognition and bookkeeping Enterprise Profitability Data capitalization Accounting treatment
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Research on the Problems and Optimization of Data Asset Accounting Confirmation and Measurement 认领 引用
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作者 Xuan Meng 《Proceedings of Business and Economic Studies》 2026年第6期76-81,共6页
The inclusion of data assets in financial statements can quantitatively reflect the value of data factors on corporate financial reports,consolidate enterprises’asset base,push enterprises to pay attention to the dev... The inclusion of data assets in financial statements can quantitatively reflect the value of data factors on corporate financial reports,consolidate enterprises’asset base,push enterprises to pay attention to the development,management,and utilization of data resources,and provide more comprehensive accounting information for stakeholders such as investors and regulatory authorities.Nevertheless,differing from traditional tangible assets and intangible assets,data assets bear distinctive particularities.They are intangible with complicated ownership relations;their values fluctuate under the influence of technological iteration,market demand,data quality,and multiple other factors,and their costs can hardly match values precisely.As a result,the conventional accounting confirmation and measurement system cannot fully adapt to the accounting treatment requirements of data assets.Therefore,systematically studying existing problems in the accounting confirmation and measurement of data assets and putting forward scientific and reasonable improvement measures carry important theoretical and practical significance. 展开更多
关键词 Data assets Accounting confirmation Accounting measurement Optimization path
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Research on the Key Role of Data Assets in Operation and Maintenance Retrospective Analysis Under Rail Transit Network Security Control 认领 引用
5
作者 Jianyong Huang 《Journal of Electronic Research and Application》 2026年第6期59-66,共8页
This paper takes the national railway ticketing system as the research object,and studies the role of data assets in the operation and maintenance retrospective analysis under the network security control situation.Co... This paper takes the national railway ticketing system as the research object,and studies the role of data assets in the operation and maintenance retrospective analysis under the network security control situation.Comprehensively sort out the overall scheme of network security operation and maintenance of the railway passenger ticket system,and focus on the significance of data assets with asset accounts as the core in operation and maintenance management,including important links such as asset modeling,status monitoring,log correlation,and fault tracing.Based on this premise,this paper studies the data collection,correlation analysis,and retrospective analysis technology for security operation and maintenance,and explains the supporting significance of the data asset entity model and relationship model to improve the efficiency of fault location and security event analysis.Research and summarize the practical experience of data asset management,operation,and maintenance,and provide a reference for data asset management of other major information infrastructures in network security operation and maintenance. 展开更多
关键词 Railway ticketing system Network security Data assets Operation and maintenance traceback
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Research on Integrating Data Assets Into Accounting Discipline System 认领 引用 被引量：1
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作者 JIN Fan 《Journal of Modern Accounting and Auditing》 2023年第4期101-112,共12页
As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the... As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation. 展开更多
关键词 data assets Accounting discipline Accounting attribute
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Research on Data Asset Management Method of Electric Power Enterprise Based on Data Center 认领 引用
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作者 WUPeng 《外文科技期刊数据库（文摘版）经济管理》 2022年第12期064-067,共4页
In order to realize the effective management of massive data resources brought by the comprehensive informatization of power system, it can better provide scientific basis for production decisions and better solve the... In order to realize the effective management of massive data resources brought by the comprehensive informatization of power system, it can better provide scientific basis for production decisions and better solve the data asset management problems of enterprises. First of all, this paper analyzes the present situation and demand of data resources, puts forward a data asset management system suitable for the power industry, discusses it deeply, and designs its function, data structure and technical structure. Provide efficient, safe, shared and comprehensive data services and data centers for electric power enterprises. On this basis, the data asset management system constructed can not only effectively guarantee the use of data resources, but also accelerate the digital transformation, cultivate digital economy and build digital ecology. 展开更多
关键词 data assets data center informatization data analysis management system
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Research on Audit Risks in the Recognition of Data Assets on Financial Statements 认领 引用
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作者 Xia Xiao 《Proceedings of Business and Economic Studies》 2024年第5期81-88,共8页
This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual depende... This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing. 展开更多
关键词 Audit risks Data assets Recognition Disclosure
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Brief Analysis of Research on Implementation and Construction of Enterprise Data Governance Project 认领 引用
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作者 GAOXuan 《外文科技期刊数据库（文摘版）工程技术》 2022年第2期176-179,共4页
Data as a new factor of production, only flow, sharing, processing can create value. Nowadays, data governance has become the only way for the digital transformation of enterprises. How to successfully implement a dat... Data as a new factor of production, only flow, sharing, processing can create value. Nowadays, data governance has become the only way for the digital transformation of enterprises. How to successfully implement a data governance project has become the most concerned issue for everyone. This paper will mainly focus on the implementation steps of data governance project and the functions of tool platform, and put forward the elements of successful data governance based on practical experience. 展开更多
关键词 data governance data assets data standard metadata
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Medical Data:Delicate Operations 认领 引用
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作者 Xie Ying Hu Kexin 《China Weekly》 2026年第7期42-44,共3页
Hospitals are seeking to turn their terabytes of medical records into tradable data assets,raising new questions about patient privacy and consent.Beijing Tongren Hospital completed a first-of-its-kind deal with Germa... Hospitals are seeking to turn their terabytes of medical records into tradable data assets,raising new questions about patient privacy and consent.Beijing Tongren Hospital completed a first-of-its-kind deal with German pharma firm Bayer Group and Jiangsu Hengrui Pharmaceuticals on April 21,involving a large collection of eye health records for an undisclosed amount. 展开更多
关键词 eye health records patient privacy medical records consent data assets large collection eye health records pharmaceutical companies
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Business Intelligence for Big Data-Driven Product Innovation:An Analysis Based on the Subject-Strategy-Process(SSP)Framework 认领 引用
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作者 XIE Kang LU Peng XIA Zhenghao 《Frontiers of Business Research in China》 2025年第3期321-340,共20页
Artificial intelligence(AI)has reshaped the subject of product innovation and triggered transformations in product innovation strategies and processes.This study proposes a subject-strategy-process(SSP)framework for b... Artificial intelligence(AI)has reshaped the subject of product innovation and triggered transformations in product innovation strategies and processes.This study proposes a subject-strategy-process(SSP)framework for business intelligence(BI)for big data-driven product innovation through logical deduction,drawing on the theory of big data cooperative assets and an adaptive innovation perspective on enterprise-user interaction.The aim is to explore new mechanisms through which AI influences product innovation in manufacturing.This study indicates three aspects.Firstly,the two-way involvement of humans and AI forms a dual feedback-enhancement mechanism of factor combination and knowledge accumulation.This mechanism drives structural changes in innovation subjects and forms a new foundation for strategic and process transformations in product innovation.Secondly,the alignment between an enterprise’s cognitive strategy about AI,competitive strategy,organizational culture,business model,and ecosystem jointly shapes the integrated application of AI in innovation processes.Thirdly,the new features of the big data-driven product innovation process include full-process diffusion from the fuzzy front end,nonlinear iteration of demand-solution pairs,and generative self-testing in intelligent manufacturing.Taken together,the study demonstrates that the SSP framework is well-suited to analyzing the new mechanisms of BI for big data-driven product innovation,which offers a fresh lens for examining the relationship between AI and product innovation. 展开更多
关键词 artificial intelligence(AI) product innovation business intelligence(BI) big data cooperative assets subject-strategy-process(SSP)framework
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A Survey on Data Asset Value Change Estimation and Appreciation with Data Governance 认领 引用
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作者 Xiaoou Ding Genglong Li +7 位作者 Yafeng Tang Chen Liang Tianren Yu Muyun Zhou Yida Liu Zekai Qian Zixuan Song Hongzhi Wang 《Big Data Mining and Analytics》 EI CSCD 2025年第6期1369-1387,共19页
In the digital economy,data assets have come to be regarded as the new oil,underscoring their critical role in modern business models and decision-making processes.In response,the Chinese government has prioritized th... In the digital economy,data assets have come to be regarded as the new oil,underscoring their critical role in modern business models and decision-making processes.In response,the Chinese government has prioritized the formalization and management of data assets,introducing policies aimed at enhancing their value.Given the unique nature of data assets,characterized by the potential for both depreciation and appreciation,precise methods for assessing value changes and realizing the appreciation of data assets are urgently needed.Effective data governance techniques,including data cleaning,acquisition,and integration,are essential for maximizing the economic potential of data assets.Against this backdrop,this survey explores two key issues from a data governance perspective:the enhancement of data asset value and the quantification of its changes.It is structured around two primary dimensions:first,by examining data assets'inherent properties and quality indicators,and second,by utilizing an“on-demand evaluation”approach that assesses value of data assets in response to the performance of downstream machine learning models.By advancing understanding of these issues,this study seeks to optimize strategies for maximizing the economic impact of data assets through refined data governance practices. 展开更多
关键词 data governance data quality data valuation data asset appreciation
Theoretical and Practical Aspects of Data Asset Monetization in Maritime Enterprises 认领 引用
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作者 Yu Jiang Xiaolan Yu 《Fudan Journal of the Humanities and Social Sciences》 2025年第4期657-685,共29页
This paper explores the challenges and opportunities related to the activation of data assets in the maritime industry.This study sheds light on the evolving landscape of data asset monetization in the maritime sector... This paper explores the challenges and opportunities related to the activation of data assets in the maritime industry.This study sheds light on the evolving landscape of data asset monetization in the maritime sector.The successful activation of these data assets has the potential to generate substantial economic benefits.By addressing ownership,pricing,and security concerns,maritime enterprises can unlock the true potential of their data assets and contribute to the growth and development of the industry.Maritime enterprises possess extensive and long-standing data assets,which have the potential for substantial value extraction.The first part highlights the global trend of data asset monetization and provides an overview of data accumulation by leading maritime companies.It also underscores the unique characteristics of maritime data,including relatively straightforward ownership and ease of utilization.The second part delves into the practical experiences and pros and cons of data asset monetization in various regions.The third part examines the main risks associated with data asset monetization in maritime enterprises.These risks include issues related to ownership and profit distribution after data rights are established,the possibility of data idling leading to a bubble effect,and escalating concerns about data security.In the fourth part,the paper offers specific regulatory pathways and recommendations to address these challenges.This includes resolving ownership attribution issues,implementing market-oriented pricing strategies with legal safeguards,and embracing technological measures for robust data security,such as distinguishing between information and raw data and ensuring the anonymization of original data. 展开更多
关键词 Data asset monetization Maritime industry Ownership attribution Market-oriented pricing Data security
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THE REGULATORY APPROACH TO DATA ASSETS AS CAPITAL CONTRIBUTIONS UNDER THE COMPANY LAW 认领 引用 被引量：1
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作者 Wu Ye 《China Legal Science》 2025年第4期30-57,共28页
With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of a... With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of accounting standards for valuing data assets on balance sheets.These standards define the conceptual scope and categories of data assets,establishing an institutional foundation for their recognition as capital contributions.As data assets are controllable,integral,and transferable,they qualify as non-monetary capital contributions under article 48 of the newly-revised Company Law of China.Within this context,this article aims to refine the analytical framework for data assets as capital contributions under the newly-revised Company Law,balancing the protection of individual privacy rights with the realization of data's economicvalue. 展开更多
关键词 company law capital contributions data assetswhich artificial intelligencedata data assets data assetsestablishing accounting standards
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An open dataset of data lineage graphs for data governance research 认领 引用 被引量：2
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作者 Yunpeng Chen Ying Zhao +3 位作者 Xuanjing Li Jiang Zhang Jiang Long Fangfang Zhou 《Visual Informatics》 EI 2024年第1期1-5,共5页
Data have become valuable assets for enterprises.Data governance aims to manage and reuse data assets,facilitating enterprise management and enabling product innovations.A data lineage graph(DLG)is an abstracted colle... Data have become valuable assets for enterprises.Data governance aims to manage and reuse data assets,facilitating enterprise management and enabling product innovations.A data lineage graph(DLG)is an abstracted collection of data assets and their data lineages in data governance.Analyzing DLGs can provide rich data insights for data governance.However,the progress of data governance technologies is hindered by the shortage of available open datasets for DLGs.This paper introduces an open dataset of DLGs,including the DLG model,the dataset construction process,and applied areas.This real-world dataset is sourced from Huawei Cloud Computing Technology Company Limited,which contains 18 DLGs with three types of data assets and two types of relations.To the best of our knowledge,this dataset is the first open dataset of DLGs for data governance.This dataset can also support the development of other application areas,such as graph analytics and visualization. 展开更多
关键词 Data asset Data governance Data lineage Graph Open dataset
Blockchain application in healthcare service mode based on Health Data Bank 认领 引用 被引量：6
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作者 Jianxia GONG Lindu ZHAO 《Frontiers of Engineering Management》 2020年第4期605-614,共10页
Blockchain is commonly considered a potentialdisruptive technology. Moreover, the healthcareindustry has experienced rapid growth in the adoption ofhealth information technology, such as electronic healthrecords and e... Blockchain is commonly considered a potentialdisruptive technology. Moreover, the healthcareindustry has experienced rapid growth in the adoption ofhealth information technology, such as electronic healthrecords and electronic medical records. To guarantee dataprivacy and data security as well as to harness the value ofhealth data, the concept of Health Data Bank (HDB) isproposed. In this study, HDB is defined as an integratedhealth data service institution, which bears no “ownership”of health data and operates health data under the principalagentmodel. This study first comprehensively reviews themain characters of blockchain and identifies the blockchain-based healthcare industry projects and startups in theareas of health insurance, pharmacy, and medical treatment.Then, we analyze the fundamental principles ofHDB and point out four challenges faced by HDB’ssustainable development: (1) privacy protection andinteroperability of health data;(2) data rights;(3) healthdata supervision;(4) and willingness to share health data.We also analyze the important benefits of blockchainadoption in HDB. Furthermore, three application scenariosincluding distributed storage of health data, smart-contractbasedhealthcare service mode, and consensus-algorithmbasedincentive policy are proposed to shed light on HDBbasedhealthcare service mode. In the end, this study offersinsights into potential research directions and challenges. 展开更多
关键词 Health Data Bank blockchain data assets smart contract incentive mechanism
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Research on the Short-Term Market Effect of Data Assets in Financial Statement—Take the 18 Listed Companies as Examples 认领 引用
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作者 Minyang Jin 《Journal of Applied Economics and Policy Studies》 2024年第10期69-76,共8页
In April 2024,18 A-share listed companies such as Zhuochuang Zixun,Hengxin Dongfang and Hangtian Hongtu took the lead in setting an example,and first included data assets in the report of the first quarter of 2024.In ... In April 2024,18 A-share listed companies such as Zhuochuang Zixun,Hengxin Dongfang and Hangtian Hongtu took the lead in setting an example,and first included data assets in the report of the first quarter of 2024.In the era of big data,data assets,as the"new favorite"of enterprises,have a deep influence on improving enterprise competitiveness,guiding enterprise decision-making,and optimizing enterprise operation.At the same time,whether they are included in the table will also affect investors decision-making,and bring impact and volatility to the stock market.This paper adopts the event research method,taking the above 18 trial enterprises as an example,aiming to study the short-term market effect of the data assets in the table.In this paper,it is found that the return rate of enterprises brought by the data assets into the table is not significant,or even decreased.At present,the right confirmation and cost management of data assets need to be further improved. 展开更多
关键词 data assets event research method market effect cumulative return rate
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