On January 1 this year, the "Interim Provisions on the Accounting Treatment of Enterprise Data Resources" came into effect. Doesn't that sound professional? In fact, to explain the relevant content in layman's terms, that is, under the premise of legal compliance, the data resources mastered by enterprises can be determined as assets, just like equipment and inventory, which can be used for valuation and trading. This change answers the question: what can become an asset under the new mode of production? In the traditional concept, assets are nothing more than land, capital, goods, brand value, etc. Nowadays, technology can be used as a shareholding, and data and carbon emission rights have become tradable commodities, so to speak, assets have become more and more broadly defined. If you look beyond the traditional perspective, you will find more "new assets" in the new space. To establish a new "concept of assets," we need to look at the problem from the perspective of developing productive forces. Take data resources as an example, it is not only as simple as providing production information, but also associated with advanced computing power and algorithms, which can redefine production. It is a product of digitalization and represents the direction of intelligent development, and the more it is fully utilized, the more new quality productivity can be formed. Similarly, greening is also the development direction of advanced productive forces, and those technologies that can produce ecological benefits and promote green and low-carbon development to obtain ecological rights and interests are also in line with the logic of becoming assets. Different from traditional physical assets, new assets are often intangible, which requires more keen capture and analysis capabilities to find the point of convergence between them and advanced productivity, and only in this way can the value contained in them be fully excavated and made into new assets. To update the "asset view", we should clarify our ideas around improving quality and efficiency. The person in charge of a steel company once lamented that in the past, the amount of iron ore, coke and other feeds and how to mix them all depended on the experience of the master, but now it relies on digital control, real-time monitoring of raw material composition and environmental changes, and optimizes and adjusts the feeding situation at any time, so that the product quality has gone up and the cost has come down. It can be seen that the reason why data is valuable is that it can provide accurate and effective decision-making analysis for production, reshape the production process, improve product quality, meet the higher-end needs of the market, and improve the added value and production efficiency of products. Whether a thing can become a new type of asset, the value of which depends on whether such a transformation can be achieved. The value of new assets is often "visible" but "intangible", and it is difficult to price and confirm rights in traditional ways. Try to introduce more new mechanisms and new methods, and establish a standardized evaluation system as soon as possible, which is conducive to highlighting the value of these assets. A few months ago, the data of 12 companies was awarded the first batch of data intellectual property registration certificates in Tianjin. In this way, the ownership of data rights and interests held by enterprises is clearer, and the data can be packaged into products and traded in the market with more confidence. The more such explorations there are, the smoother the path for new assets to increase their value. The times are developing, and the "asset view" also needs to be constantly updated. Grasp those new things that can liberate the productive forces, and you will find that the "asset table" will become longer and longer, and the space for development will become broader and broader. **Tianjin**Tianjin several ports
Data-driven intelligence, innovation leads the future.
Editor: Li Xiangfei and Liu Ying.
Review: Deng Jinglong.