【摘要】 以同方股份有限公司为研究对象，聚焦该公司2024年数据资产入表的会计处理与价值分析。基于同方股份2024年年度报告的财务数据，结合国家数据资产相关政策环境及行业发展趋势，系统分析了同方股份数据资源入表的动因、实践、会计处理及面临的挑战。研究发现，同方股份作为数字信息和智慧能源等产业领域的企业，通过数据资产入表实现了无形资产价值显化、财务结构优化及企业转型升级的重要战略目标。针对企业数据资产入表实践中存在的确权合规、价值计量、摊销减值等难题，提出了加强数据治理、完善资产管理体系、强化数据资产评估等具有针对性的建议，并对企业数据资产入表的价值创造路径进行了深入探讨。更多还原

【Abstract】 The article takes Tongfang Co., Ltd. as the research object, focusing on the accounting treatment and value analysis of the company’s data assets being recorded on the balance sheet in 2024. Based on the financial data of Tongfang Co., Ltd.’s 2024 annual report, combined with the relevant policy environment of the national data assets and the development trends of the industry, the study systematically analyzes the motivation, practice, accounting treatment and challenges faced by Tongfang’s data resources in the table. It is found that Tongfang, as an enterprise in the fields of digital information and intelligent energy, has achieved the important strategic objectives such as the manifestation of the value of intangible assets, the optimization of the financial structure, and the transformation and upgrading the enterprise through the inclusion of data assets on the balance sheet. In the view of the difficulties in the practice of recording the data assets on the balance sheet, such as the confirmation of rights and compliance, value measurement, amortization and impairment, the article puts forward targeted suggestions such as strengthening data governance, improving asset management system, and strengthening data asset assessment, and also conducts an in-depth discussion on the value creation path of recording data assets on the balance sheet of the enterprise.更多还原