网络安全与数据治理2026，Vol.45Issue(3)：68-72,5.DOI:10.19358/j.issn.2097-1788.2026.03.010
从数据到价值:文化产业数据资产入表实践研究
From data to value:a study on the practice of data asset recognition in the balance sheet in the cultural industry
摘要
Abstract
Data asset inclusion in financial statements is a key pathway to materialize the value of data resources.Taking Dook Media Group Limited as a case,this paper explores the pathway and accounting treatment for recognizing cultural industry data assets with the characteristics of value derivativeness,timeliness differences,and complexity of UGC data property rights.The study reveals that Dook Media adopts a three-stage model of"classified rights confirmation-value assessment-asset recognition in statements"to recognize core data as intangible assets,the"cost method+dynamic adjustment"measurement model is adopted to ensure the accuracy of value.In accounting treatment,different recog-nition and recording methods are applied to data at various levels,so that the presentation and disclosure of data assets are in line with the sub-stance of business operations.The findings provide insights for the data asset inclusion in financial statements within the cultural sector,and thus facilitate standardized data management and value realization.关键词
数据资产入表/文化企业/分类确权/价值评估Key words
data asset inclusion in financial statements/cultural enterprises/classified recognition of rights/value assessment分类
管理科学引用本文复制引用
徐明丽,顾世玲..从数据到价值:文化产业数据资产入表实践研究[J].网络安全与数据治理,2026,45(3):68-72,5.基金项目
河北省社会科学发展研究青年课题(HBSKFZ25QN048) （HBSKFZ25QN048）
