专业领域/方向：
财务管理
适用课程：
《财务管理理论与实务》
选用课程：
《财务管理理论与实务》
编写目的：
本案例基于纵向单案例研究，从光大银行数据资产识别与入表的构建动因和构建流程切入，引导学员利用所学去分析光大银行数据资产的识别过程与入表方式，从而能够让学员在全面了解案例的背景下，深入思考，进一步探讨有关商业银行数据资产识别与入表方式等问题。通过案例学习和讨论训练，希望能够培养和强化学员的思维能力以及分析能力，加强理论与实践的结合。
知识点：
数据财产权理论，数据价值链理论，信息不对称理论
关键词：数据资产识别；数据资产入表；数据财产权；数据价值链；光大银行
案例摘要：
商业银行如何进行数据资产识别、估值与入表，成为推动其数字化转型进程中的关键议题。本文依据数据财产权理论、数据价值链分析以及信息不对称等理论基础，创新性地运用多期超额收益法，以光大银行为具体研究案例，深入剖析其商业银行数据资产的识别标准、估值方法及入表路径。研究结论表明：其一，数据资产确认的核心条件为数据资产的合法权属界定、潜在经济利益获取能力以及成本价值能够可靠计量。其二，针对银行业特性，本文对商业银行数据资产的未来超额收益进行动态预测与评估，并通过实际案例验证其评估方法的合理性与有效性。其三，本文提出应将数据资产归类至无形资产科目下，采用收益法进行初始计量与后续计量，同时强调对数据资产实施定期减值测试，以评估其价值的动态变化。本文的研究成果旨在为商业银行数据资产识别、估值与入表处理提供理论支撑与实践指导。
英文摘要：
How commercial banks identify, value and list their data assets has become a key issue in promoting their digital transformation process. Based on theoretical foundations such as data property rights theory, data value chain analysis, and information asymmetry, this paper innovatively employs the multi-period excess return method, taking China Everbright Bank as a specific research case, to deeply analyze the identification standards, valuation methods, and entry paths of its commercial bank data assets. The research conclusion indicates that: First, the core conditions for the recognition of data assets are the legal ownership definition of data assets, the potential ability to obtain economic benefits, and the reliable measurement of cost value. Secondly, in light of the characteristics of the banking industry, this paper conducts dynamic prediction and assessment of the future excess returns of commercial banks' data assets, and verifies the rationality and effectiveness of its assessment method through actual cases. Thirdly, this paper proposes that data assets should be classified under the intangible assets account, and the income approach should be adopted for initial and subsequent measurement. At the same time, it emphasizes the implementation of regular impairment tests on data assets to assess the dynamic changes in their value. The research results of this paper aim to provide theoretical support and practical guidance for the identification, valuation and table entry processing of data assets in commercial banks.
商业银行数据资产：识别与入表方式——以光大银行为例_吉林财经大学_梁毕明.pdf
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