Wu Ye
With the advancement of technologies such as the Internet, cloud computing, and artifi cial 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 refi ne 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 economic value.
内容提要 在数字化转型浪潮下，互联网、云计算与人工智能等技术的深度融合，推动数据完成了从资源到资产的质变过程，其作为新型生产要素的经济价值日益彰显。“数据资产入表”会计政策的出台，在一定程度上澄清了数据资产的概念范畴、基本类型和评估方法，为“数据资产入股”奠定了制度基础。从法律特征来看，数据资产所具有的特定性、可支配性与可转让性等核心属性，符合《公司法》第48条对非货币财产出资的形式要求。对此，应当构建与完善数据资产入股的公司法规则体系：一方面，以数据资产出资入股时，应符合公司资产的独立性要求；另一方面，还应夯实数据资产入股的股东出资义务及连带责任，包括出资义务履行完毕的判断标准、董事核查及催缴义务、出资不实时发起人股东连带责任等具体规则。在数据主体权益保障与数据要素市场化配置的价值平衡中，探索数字经济时代公司资本制度的创新路径，为数据要素市场培育提供制度支撑。