Research on the Construction of a Coordinated Development Mechanism for Data Resource Accounting in the Hainan Free Trade Port

Abstract

Data, as a critical factor of production, presents fundamental challenges to the traditional accounting framework due to its economic characteristics such as non-competitiveness and strong complementarity. This challenge is particularly pronounced within the context of the Hainan Free Trade Port, characterized by high-speed data flows, coexisting multiple accounting standards, and diverse governance structures. It manifests as the complication of accounting recognition due to ambiguous control rights, the lack of comparability in measurement stemming from differing standards, and the impairment of information quality resulting from weak governance. This research aims to construct a coordinated development mechanism for data resource accounting suited to this specific context. By reviewing theoretical foundations and analyzing the triple coordination challenges, it proposes a systematic framework. This framework consists of core principles and multi-layered elements, relies on a technological synergy pathway, and embeds a sustainable evaluation and optimization cycle. Emphasizing dynamic adaptation and multi-dimensional compatibility, the framework strives to enhance information comparability and decision-usefulness, thereby providing a systematic solution for achieving coordinated, comparable, and transparent data resource accounting information within complex and dynamic environments.