Explore the Significance, Problems and Suggestions for Data Assets Entry into the Statement in Financial Institutions

As an emerging asset type in the process of economic and social digital transformation, data assets are increasingly becoming an important strategic resource to promote the construction of digital China and accelerate the development of digital economy. For enterprises, data resources will become strategic resources in the future, and data assets will become core assets. As an important provider of financial services, financial institutions have a large amount of data involving customers, transactions, risks and other aspects, which has become the core resources of financial institutions. This paper systematically explains the significance of the era of data assets from the macro, middle and micro levels, and points out that the Interim Provisions on Accounting Treatment of Enterprise Data Resources issued by the Ministry of Finance has opened a new chapter of data assets entering the statement in China and provided a new idea for the value discovery of financial institutions' data assets. This paper sorts out the main problems faced by financial institutions in the fields of data valuation and pricing, asset recognition conditions, statement manipulation and so on, and puts forward some suggestions for orderly implementation of data asset entry.