Abstract
As a key tool for serving the real economy, supply chain finance has seen continuous expansion in scale in recent years, driven by policy and technology. However, it has also exposed many pain points and bottlenecks that have constrained its service effectiveness. In 2023, the Ministry of Finance’s Provisional Regulations on Accounting Treatment for Enterprise Data Resources further detailed the implementation path for data resource inclusion in financial statements, bringing new opportunities for the innovative application of data asset pledges in supply chain finance scenarios. This paper analyzes the operational bottlenecks of three traditional supply chain financing models: accounts receivable financing, advance payment financing, and inventory pledge financing. Based on credit transmission theory and supply chain management theory, it deeply explores the “credit transmission” and “operational optimization” mechanisms of data asset pledges in supply chain financing. It innovatively designs the core operational processes of supply chain financing based on data asset pledges, in which data asset right confirmation and value assessment are key points. Finally, it proposes preventive measures against key risks faced by supply chain financing models based on data asset pledges in areas such as data rights confirmation, value assessment, and credit transmission. These measures aim to improve legal rights confirmation systems, establish dynamic evaluation systems, and enhance collaborative governance mechanisms, providing financing solutions to help small and medium sized enterprises overcome funding constraints.
Recommended Citation
Yi, Hangyu; Tamir, Adam; Yuan, Quan; Xu, Jialin; and Dou, Yaqin, "Research on Innovation and Risk Prevention of Supply Chain Financing Model Based on Data Asset Pledge" (2026). ICEB 2026 Proceedings (Beijing, China). 72.
https://aisel.aisnet.org/iceb2026/72