水务企业数据资源入表的路径分析  

Analysis of the pathways for water enterprises to enter data resources into tables

作　　者：王艳 程霜 Wang Yan;Chen Shuang(Nanjing Water Authority Group Co.,Ltd.,Nanjing,Jiangsu,210000)

机构地区：[1]南京水务集团有限公司,江苏南京210000

出　　处：《市场周刊》2025年第8期113-116,共4页Market Weekly

摘　　要：我国城市水务行业发展迅猛,对国家经济发展起到至关重要的作用。随着大数据和智能化的建设,水务行业生产形成了大量的数据资源。2024年1月1日起,«企业数据资源相关会计处理暂行规定»全面实施,要求企业对所拥有和控制的数据资源进行确认、计量、记录和披露,将其按照规定逐步纳入财报当中。基于此,文章首先分析水务企业数据资源的内涵、特征和种类,然后探讨水务企业数据资源的制度规范和财务准则,并从数据资源的合规与确权、识别和分类、价值评估、会计处理、列报与披露方面探究了水务企业数据资源入表的具体路径。文章的研究对后续出台相关政策、开展相关研究具有一定的借鉴意义。The rapid development of China's urban water enterprises has played a crucial role in national economic development.With the construction of big data and intelligence in the water enterprises,a large amount of data resources have been generated and formed.January 1,2024,the“Interim Provisions on Accounting Treatment Related to Enterprise Data Resources”will be fully implemented,requiring enterprises to confirm,measure,record,and disclose the data resources they own and control,and gradually incorporate them into financial reports as stipulated.Based on this,this paper first analyzes the connotation,characteristics,and types of data resources in water enterprises.Then,it discusses the institutional norms and financial standards for data resources in water utility enterprises.It explores the specific path for incorporating data resources of water enterprises into financial statements from the aspects of compliance and confirmation of rights,identification and classification,value assessment,accounting treatment,presentation,and disclosure of data resources.The research in this paper provides a certain reference for the subsequent introduction of relevant policies and the conduct of related research.

关 键 词：水务企业 数据资源 入表路径 会计处理 

分 类 号：F275[经济管理—企业管理]