With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of a...With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of accounting standards for valuing data assets on balance sheets.These standards define the conceptual scope and categories of data assets,establishing an institutional foundation for their recognition as capital contributions.As data assets are controllable,integral,and transferable,they qualify as non-monetary capital contributions under article 48 of the newly-revised Company Law of China.Within this context,this article aims to refine the analytical framework for data assets as capital contributions under the newly-revised Company Law,balancing the protection of individual privacy rights with the realization of data's economicvalue.展开更多
基金supported by the National Social Science Foundation ofChina(GrantNo.21BFX079).
文摘With the advancement of technologies such as the Internet,cloud computing,and artificial intelligence,data has evolved into data assets,which hold significant economic value.Recently,China has introduced a series of accounting standards for valuing data assets on balance sheets.These standards define the conceptual scope and categories of data assets,establishing an institutional foundation for their recognition as capital contributions.As data assets are controllable,integral,and transferable,they qualify as non-monetary capital contributions under article 48 of the newly-revised Company Law of China.Within this context,this article aims to refine the analytical framework for data assets as capital contributions under the newly-revised Company Law,balancing the protection of individual privacy rights with the realization of data's economicvalue.
