文章介绍了中国企业自2023年1月1日起可将数据纳入资产负债表的情况，并简要解释了相关概念和实施路径。
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从今年1月1日开始，中国的企业开始可以将“数据”纳入自己的资产负债表。第一季度有23家上市公司进行了这样的操作。我在这篇文章里面，简明扼要地介绍了相关的概念和路径。https://mp.weixin.qq.com/s/vBk8bHtUaFTYphD4ABa7gg
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