Abstract: In 2023, the Ministry of Finance issued the “Interim Provisions on the Accounting Treatment of Enterprise Data Resources” (hereinafter referred to as the “Interim Provisions”), which has far-reaching implications for the development of data-related industries. Based on the promulgation of the “Interim Provisions”, this paper empirically examines the impact on corporate value using listed companies in the core digital economy industries of A-share market as samples through the event study method. The research finds that the promulgation of the “Interim Provisions” has triggered a positive market response and increased corporate value. Moreover, in regions with relatively high levels of digital economic development, the improvement is more significant and sustained. Based on this, this paper believes that standardizing the accounting treatment of data resources and strengthening the disclosure of accounting information related to data resources are effective ways to enhance corporate value. Listed companies, regulatory departments, accounting firms, and local governments should accelerate the formation of effective synergies to promote the healthy and orderly implementation of the new data asset accounting regulations.