Research on the Path and Mechanism of Data Resource Value Creation in Specialized, Sophisticated, Special and Innovative Enterprises
DOI:
https://doi.org/10.71204/jrqy5235Keywords:
SRUI Enterprises, Data Resource Value Creation, Inclusion of Data Assets in Financial Statements, Tiered Value Creation PathAbstract
Against the backdrop of the deep integration of the digital and real economies, data elements have become a core production factor driving high-quality economic development. Specialized, Sophisticated, Unique, and Innovative (SRUI) enterprises, as a high-quality cohort of small and medium-sized enterprises (SMEs) with innovation advantages and market potential in niche sectors, see the capitalization and value creation level of their data resources as crucial for their own transformation and the overall resilience of industrial chains. This research focuses on SRUI enterprises. By systematically examining the application characteristics and current status of their data resource value creation, it delves into core challenges such as non-standard data resource ownership confirmation and accounting, low integration with core business operations, shortage of professional talent, and an imperfect external service support system. Drawing on the practices of forerunners like Kaiyun United and Jiahua Technology, the study constructs a tiered and progressive value creation path model consisting of foundational, application, and ecosystem layers. The foundational layer focuses on the standardized acquisition, governance, and inclusion of data assets in financial statements. The application layer aims to achieve deep integration of data with core business through R&D innovation, production optimization, and market expansion. The ecosystem layer seeks to unleash the value of data within industrial networks through supply chain collaboration and cross-border integration. Finally, based on the path model, countermeasures and suggestions are proposed from three perspectives: enterprise, government, and industry. These include strengthening data resource management capabilities, improving policy frameworks for data ownership confirmation and accounting standards, and building industrial data-sharing platforms. The study aims to provide theoretical reference and practical guidance for SRUI enterprises to systematically promote data resource value creation and achieve high-quality development.
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Copyright (c) 2026 Weiyu Chen, Lidong Zheng, Yuchang Zhang, Chen Jing, Yenan Wang (Author)
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