国有企业数据资产保护的法律制度架构  

Legal System of Data Assets of State-owned Enterprises

作　　者：姚佳[1] Yao Jia

机构地区：[1]中国社会科学院法学研究所,北京100081

出　　处：《法律科学(西北政法大学学报)》2025年第2期58-71,共14页Science of Law:Journal of Northwest University of Political Science and Law

基　　金：国家社科基金一般项目(21BFX087)“公私法交融视域下个人信息保护的法律责任体系”。

摘　　要：在数智化背景下,数据逐渐成为驱动社会发展的核心元素。理论上,数据并非当然属于资产,其能否成为资产以及如何成为资产,应在数据资源、管理学和会计学意义上的资产等多重理论视域下进行论证。国有企业在国家经济发展中具有重要地位,数据资产是新类型新业态的国有资产。从性质上看,数据资产属于经营性国有资产,故应严格遵循我国《企业国有资产法》等法律,防范国有资产流失,确保国有资产保值增值,防范数据安全风险。从微观上看,数据资产的保护工作包括对数据资产的识别、归集、确权、登记等基础性内容;数据资产的利用涉及数据资产的交易流转和数据要素的流通利用等制度体系。在深化国资国企改革、数据要素市场化配置改革等多重维度中,系统探讨国有企业数据资产的制度架构,能够更好地发挥国有企业在促进国家经济和社会发展中的重要功能和作用。In the age of digitalization and intelligence,data has become the core element driving the development of the society.Theoretically speaking,data is not certainly a type of asset,whether and how it can become assets should be argued under the multiple theoretical perspectives,such as data resources,assets in the sense of management and accounting.State-owned enterprises have an important position in the national economy,and data assets have also become a new type of state-owned assets.Regarding the nature of data assets,they belong to the productive state-owned assets,and should be protected against the loss of state-owned assets and ensure the value-added under the framework of the Law on State-owned Assets of Enterprises,while focusing on the risk of data security.Microscopically,the protection of data assets includes the identification,collection,confirmation of rights,registration and other basic work;the utilization of data assets involves the transaction of data assets and the circulation and utilization of data production factors and other institutional systems.In the multiple dimensions of intensifying the reform of state-owned enterprises and the reform of the marketization of data production factors,the system construction of data assets can reflect the important roles of state-owned enterprises in the national economy.

关 键 词：国有企业 数据资产 经营性国有资产 数据要素 数据登记 

分 类 号：D912.29[政治法律—民商法学]