我国企业数据资产管理研究:欧盟经验与中国选择  

Research on Data Asset Management System of Chinese Enterprises:EU Experience and China's Choice

作　　者：王雪川 Wang Xuechuan

机构地区：[1]中央财经大学法学院

出　　处：《财政科学》2024年第6期132-145,共14页Fiscal Science

摘　　要：近年来,我国对于数据资产管理制度的构建愈发重视,已然形成了数据资产权属确认、数据资产价值评估、数据资源会计核算以及数据资产流通交易四大管理制度,其立法与实践均取得了积极实效。然而数据资产的权属判定难、评估价值的衡量难度大、企业数据资产入表的实际操作困难、数据资产交易市场不通畅等困境依然存在。与我国同为大陆法系的欧盟在数据资产管理方面领跑全球,其权属确认制度、数据资产价值的综合评估制度、数据资源会计核算的全面信息披露制度、数据资产交易中介制度在一定程度上值得我国学习和借鉴。具体而言,笔者认为,转变数据资产权属的确认思路、统一数据资产价值评估标准、发布典型会计入表实操案例、构建全国数据交易中心可成为未来中国对数据资产管理制度进一步完善的选择与进路。In recent years,China pays more and more attention to the construction of data asset management system,it has formed four management systems,which are data asset ownership confirmation,data asset value evaluation,data asset accounting and data asset circulation transaction.However,it is still difficult to determine the ownership of data assets,to evaluate the value of data assets,to operate the enterprise data assets account-ing,and to open the data assets trading market.The European Union,which is the same civil law system as China,leads the world in data asset management,its ownership confirmation system,data asset value compre-hensive evaluation system,data asset accounting comprehensive information disclosure system,data asset trans-action intermediary system is worthy to learn and use for reference to a certain extent.Specifically,it will be the choice and way to improve the data asset management system in China in the future to change the confirmation thinking of the data asset ownership,unify the data asset value evaluation standard,issue the typical accounting table operation case and construct the national data exchange center.

关 键 词：数据资产化 数据资产管理 数据资产入表 “去产权化” 

分 类 号：F49[经济管理—产业经济]