Research on the Recognition, Measurement, and Reporting of Corporate Data Assets: A Case Study of YTO Express

DOI

10.2991/978-94-6239-604-3_30How to use a DOI?

Keywords

data assets; confirmation and measurement; round express; case study

Abstract

In the context of the global digital economy, data assets have become a core strategic resource for multinational corporations. However, traditional financial accounting systems face theoretical and practical lag. Taking YTO Express as a case study, this paper analyzes its data asset management practices and finds that its recognition process suffers from subjective standards and ambiguous boundaries. The measurement process is constrained by the historical cost method, leading to value divergence. The reporting process lacks transparency, making it difficult to meet decision-making needs. As a multinational corporation, YTO Express also grapples with the tension between cross-border data flows and local compliance requirements. Based on these findings, this paper proposes recommendations across four dimensions: refining recognition standards, establishing a multi-dimensional measurement framework, enhancing disclosure mechanisms, and strengthening international coordination. These suggestions aim to provide guidance for the standardized management and global value realization of data assets.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jing Wei
AU  - Honglei Li
PY  - 2026
DA  - 2026/02/26
TI  - Research on the Recognition, Measurement, and Reporting of Corporate Data Assets: A Case Study of YTO Express
BT  - Proceedings of the 5th International Conference on Economic Development and Business Culture (ICEDBC 2025)
PB  - Atlantis Press
SP  - 273
EP  - 283
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-604-3_30
DO  - 10.2991/978-94-6239-604-3_30
ID  - Wei2026
ER  -