Challenges and Countermeasures in Data Asset Auditing:A Case Study of Guoyuan Technology
DOI: https://doi.org/10.62517/jse.202611214
Author(s)
Chenxi Cao ,Haiqin Wen
Affiliation(s)
Dongguan City University, Guangdong, China
Abstract
Since the official rollout of the interim rules governing corporate data resource accounting practices, listing data assets in financial statements has brought out prominent practical difficulties in auditing adaptation. This paper selects Guoyuan Technology as the research object. Combining its 2025 annual financial report and public business data with relevant theoretical research results, the paper sorts out the actual development status of its in-house data assets. After in-depth analysis, the study sums up three core obstacles in current data asset auditing work, namely unclear ownership confirmation standards, unreasonable value evaluation methods and inadequate compliance inspection mechanisms. Corresponding feasible solutions are put forward in view of these problems, aiming to offer real-world reference for peer enterprises to carry out standardized data asset auditing work.
Keywords
Data Assets; Data Asset Auditing; Spatiotemporal Data; Data Asset Recognition
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