数据资产入表的专业术语是数据资产会计核算，指将数据确认为企业资产负债表中“资产”一项，即数据资产进入资产负债表，在财务报表中体现其真实价值与业务贡献。
数据资产的会计核算处理在《企业数据资源相关会计处理暂行规定》之前并没有明确的准则，因此很多企业在研究和开发数据产品阶段的支出通常是费用化，直接计入损益表。然而，实际上有一部分数据产品是满足会计准则资产确认条件的，所以《企业数据资源相关会计处理暂行规定》出台后，企业现在可以将这部分满足条件的数据资产在资产负债表的相关科目进行列报和披露。
在编制资产负债表时，企业需要根据重要性原则和实际情况，决定在无形资产或存货项目下列报数据资产。具体的列报方式取决于数据产品的权属是否发生转移。
数据资产入表能够提升大众对数据要素的认知，促进数据要素的交易与流通，进而对数据交易所提出更高的合规性、便利性等要求，有助于繁荣数据要素市场。
英文翻译：
The technical term of data asset entry is data asset accounting, which refers to the recognition of data as an “asset” in the enterprise’s balance sheet, that is, the data asset enters the balance sheet and reflects its true value and business contribution in the financial statements.
Before the Interim Provisions on the Accounting Treatment of Enterprise Data Resources, there were no clear standards for the accounting treatment of data assets, so many enterprises’ expenditures in the research and development of data products are usually expensed and directly included in the income statement. However, in fact, some data products meet the conditions of asset recognition under the Accounting standards, so after the introduction of the Interim Provisions on Accounting Treatment Related to Enterprise Data Resources, enterprises can now present and disclose these data assets that meet the conditions in the relevant accounts of the balance sheet.
When preparing the balance sheet, the enterprise needs to decide to report the data assets under intangible assets or inventory items according to the principle of materiality and the actual situation. The specific presentation depends on whether ownership of the data product has been transferred.
The entry of data assets into the table can improve the public’s cognition of data elements, promote the transaction and circulation of data elements, and then put forward higher requirements for data exchanges, such as compliance and convenience, and help to prosper the data elements market.
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