Vol. 13 No. 2 (2024), 32-35

As one of the five essential factors of production, data plays an increasingly important role in economic development and is manifested in corporate production and operational activities in the forms of data resources and data assets. This paper takes the listed company DATAOCEAN AI as an example to analyze a method of realizing the value of data assets: confirmation of rights, measurement, and pledge financing. The data assets of DATAOCEAN AI mainly consist of standardized products of its own intellectual property rights training data sets, which belong to the self-created type of data assets. The rights are confirmed through the form of entering data resources into the balance sheet. The measurement attribute adopts the historical cost method. Financing is mainly carried out through the pledge of standardized products of the training data sets, thereby realizing the value of data assets. By analyzing the pledge financing of DATAOCEAN AI’s data assets, this paper points out a new way of broadening the scope of enterprise financing and enriches the connotation and extension of digital finance.