Research on the listing of enterprise data assets in the digital economy era —— Taking Mysteel as an example

Abstract

In the context of rapid digital economic development, data has become a critical production factor. The accounting recognition of data assets, as a key initiative in corporate digital transformation, plays a vital role in reflecting enterprises' true value and driving innovation. However, companies face numerous challenges in implementing data asset accounting practices. This paper employs case study methodology, using Mysteel as a representative example to thoroughly analyze its practical implementation process and impacts. The research results indicate that the accounting recognition of data assets is not only feasible but also has a positive impact on both the internal and external operations of the enterprise. However, in practical applications, it faces challenges such as costs, market fluctuations, the rate of capitalization of research and development, and the commercialization of technology. Based on these findings, this study proposes targeted countermeasures and suggestions from the perspectives of enterprises, industries, and policies. These suggestions provide practical references for enterprises to carry out data asset accounting, indicate the direction for establishing a standardized industry system, and provide a basis for policy makers to improve policies. This research can promote the effective management and development of enterprise data assets in the digital economy era. Moreover, the countermeasures and suggestions proposed in this study can also provide valuable references for other enterprises.