数据资产内部控制问题浅析  

Brief Analysis in Data Assets Interior Control

作　　者：王艳[1] WANG Yan(Shanxi Finance&Taxation College,Taiyuan,Shanxi 030024,China)

机构地区：[1]山西省财政税务专科学校会计学院,山西太原030024

出　　处：《山西财政税务专科学校学报》2020年第2期36-39,共4页Journal of Shanxi Finance & Taxation College

摘　　要：当数据变成企业重要的战略资源,成为企业有战略价值的资产之后,如何管理数据资产决定着企业能否在这个“数据为王”的时代上占领先机,快人一步。以数据资产的研究现状为起点,探讨数据资产内部控制的基本流程,分析数据资产内部控制面临的关键风险点和基本管控措施,以期为数据资产管理实践提供理论支撑。When data becomes an important strategic resource for a company,how to manage data assets determines whether the company can take the preemptive opportunity in the“data”era.The paper,with a start from the current conditions of data assets research,makes a discussion on basic procedures of interior control of data assets,conducts an analysis on critical risky points and related basic management measures in the interior control,with an expectation that it can offer some theoretical support for data assets management in the practical level.

关 键 词：数据资产 内部控制 管理流程 

分 类 号：F273.4[经济管理—企业管理]