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在财政部指导下，继数据资产入表规定落地后，《数据资产评估指导意见》将从今年10月1日起施行，进一步完善了我国数据要素顶层设计。
来源：综合财联社、《21世纪经济报道》等 数字化转型网www.szhzxw.cn
前不久，数据资产入表规定刚刚落地，近日数据要素市场再传重磅消息：在财政部指导下，中国资产评估协会制定的《数据资产评估指导意见》（以下简称《指导意见》）自今年10月1日起施行。
一、明确评估方法 关注4大因素
这是继财政部8月21日出台的《企业数据资源相关会计处理暂行规定》（以下简称《暂行规定》）后，又一部推动数据资产化的财会文件。
《指导意见》对数据资产进行了明确定义，并详细规定了评估对象、操作要求、评估方法和披露要求。其中明确指出，执行数据资产评估业务，需要关注影响数据资产价值的成本、场景、市场和质量因素。
成本因素包括形成数据资产所涉及的前期费用、直接成本、间接成本、机会成本和相关税费等；场景因素包括数据资产相应的使用范围、应用场景、商业模式、市场前景、财务预测和应用风险等；市场因素包括数据资产相关的主要交易市场、市场活跃程度、市场参与者和市场供求关系等；质量因素包括数据的准确性、一致性、完整性、规范性、时效性和可访问性等。数字化转型网www.szhzxw.cn
在评估方法方面，《指导意见》确定数据资产价值的评估方法包括收益法、成本法和市场法三种基本方法及其衍生方法。
对同一数据资产采用多种评估方法时，应当对所获得的各种测算结果进行分析，说明两种以上评估方法结果的差异及其原因和最终确定评估结论的理由。在资产评估报告中也应披露必要信息，使资产评估报告使用人能够正确理解评估结论。
二、有利数字经济政策更好落地
浙江大学国际联合商学院数字经济与金融创新研究中心联席主任、研究员盘和林表示，《指导意见》更加注重对数据要素评估方式的细化，能够更好地评估数据要素资产的价值，释放了完善数据要素资产价值评估体系的信号。数字化转型网www.szhzxw.cn
他认为，《指导意见》为数据资产评估方式指明了未来发展方向，未来会有更进一步、更细致的数据资产价值评估方面的文件出台，比如强调数据的市场价值评估方式、比如按照未来预期现金流折现进行价值评估。“当然，在此之前，成本因素可能是计量数据资产价值最为直观的方式，所以暂时将以成本法为主。”
“这将开启数据要素纳入数据资产财务管理的创新实践。”中联资产评估集团有限公司董事长、中国资产评估协会副会长、第十四届全国政协经济委员会委员范树奎带领团队起草了《指导意见》的主要内容，他表示，数据资产评估是推动数据资产化的重要前置工作，从微观层面对企业数据资产价值进行会计计量，将可以更加充分地反映出数据的赋能作用，帮助数字经济政策更好地落地。
范树奎认为，《指导意见》明确了对数据资产价值内涵的基本认知，解决了数据价值表征如何在估值模型中体现、如何选择估值路径、专业人员应具备哪些基本技能等实际问题，与《暂行规定》相辅相成，为数据资产入表以及后续交易、转让等环节的顺畅运行夯实了基础。数字化转型网www.szhzxw.cn
“数据资产化是数据要素价值化的基础，是数据要素金融化保障，是数据要素交易流通规范化的前提。”他分析，数据要素入表将帮助企业实现价值管理的新飞跃，可增加资产规模、降低企业负债率；可增加研发资本化、降低研发投入一次性摊销压力；可增加营业收入，提高企业利润；可提升企业价值，创造社会财富。不过，同时也要防止无标准入表、防止虚增数据资产、防止数据资源信息披露失实。
当前，各地在数据价值评估、授信融资、登记发证方面都取得了积极的试点成效。范树奎建议，下一步，为指导企业更好地将数据资产科学合理入表，还需要清晰界定数据资产权属，研究数据成本计量路径与范式。在数据确权方面，应尽快从国家、省及市不同层面，研究制定数据资产登记管理暂行办法。在数据估值方面，应根据数据形成路径分别归集与计量，研究数据资产成本内涵与合理分摊逻辑，鼓励支持开展数据资产成本计量实证研究。
三、顶层设计逐步完善 数据要素市场加速发展
在传统经济中，生产要素主要指土地、劳动力、资本和技术。但随着科学技术不断发展，特别是大数据、AI、互联网和物联网、云计算等数字技术涌现，数据已成为新型生产要素。数字化转型网www.szhzxw.cn
近两年来，我国数据要素顶层设计正逐步完善，加快构建数据基础制度，激活数据要素潜能，做强做优做大数字经济。
2022年底，《中共中央国务院关于构建数据基础制度更好发挥数据要素作用的意见》提出了二十条具体发展意见，构建了关于数据要素基础制度的完善框架。
今年3月，国家数据局正式获批成立，标志着数据要素市场开始规范化发展。
8月21日，财政部正式印发《企业数据资源相关会计处理暂行规定》，对于符合规定定义和确认条件的数据资产，可确认为无形资产或存货。数据资源会计处理方式的确定，意味着数据将作为资产正式被纳入会计报表，数据价值凸显。数字化转型网www.szhzxw.cn
9月8日，《数据资产评估指导意见》的印发，正式明确了数据资产将以何种价值入表，以及未来将以何种价值交易，进一步推动数据要素的价值实现。
“《暂行规定》与《指导意见》是财政部推动数字经济落地‘一体两翼’的政策实践，是以准确反映数据资产要素价值为目的。”范树奎表示，《暂行规定》为数据资产入表奠定了制度性基础，《指导意见》有助于规范数据资产评估执业行为。两份文件相继出台，是从财会角度促进数字经济发展的有力举措。
在业内人士看来，数据要素是发展数字经济的动力引擎，但整体来看，当前我国数据要素市场发展处于初级阶段，仍有需要继续探索、细化的空间，需要更多顶层政策设计和政府层面的统筹领导。
目前，在地方层面，北京、上海、深圳、长沙、湖北、贵州、济南都已陆续出台相关的政策文件，明确未来几年建成千亿级规模数据要素市场的目标。数字化转型网www.szhzxw.cn
在国家层面，有媒体报道称，国家数据局正式挂牌已步入倒计时，下一步数据要素各方面制度体系和配套政策将加快出台，数据要素流通使用试点示范也将推开。
翻译：
“Data elements” heavy policy released! Effective October 1
Editor’s note
Under the guidance of the Ministry of Finance, following the landing of the data asset entry regulations, the “Guidance on Data Asset Evaluation” will be implemented from October 1 this year, further improving the top-level design of China’s data elements.数字化转型网www.szhzxw.cn
Not long ago, the data asset entry regulations have just landed, and recently the data element market has passed heavy news: under the guidance of the Ministry of Finance, the “Guidance on Data Asset Evaluation” formulated by the China Asset Evaluation Association (hereinafter referred to as the “Guidance”) has been implemented since October 1 this year.
First, a clear assessment method focuses on four major factors
This is following the Ministry of Finance on August 21, the “Enterprise data resources related Accounting treatment Interim Provisions” (hereinafter referred to as the “interim Provisions”), another financial and accounting document to promote data assets.
The Guidelines provide a clear definition of data assets and specify in detail the assessment objects, operational requirements, assessment methods and disclosure requirements. It clearly states that conducting the business of data asset valuation requires attention to the cost, scenario, market, and quality factors that affect the value of data assets.数字化转型网www.szhzxw.cn
Cost factors include the initial cost, direct cost, indirect cost, opportunity cost and related taxes and fees involved in the formation of data assets. Scenario factors include the corresponding scope of use, application scenario, business model, market prospect, financial forecast and application risk of data assets. Market factors include the main trading markets related to data assets. The degree of market activity, market participants and market supply and demand relations, etc. Quality factors include accuracy, consistency, completeness, normalization, timeliness and accessibility of data.
In terms of evaluation methods, the evaluation methods for determining the value of data assets in the Guiding Opinions include three basic methods, namely income method, cost method and market method, and their derivative methods.
When multiple evaluation methods are used for the same data asset, the obtained calculation results should be analyzed. Snd the differences between the results of two or more evaluation methods and the reasons for determining the final evaluation conclusions should be explained. The necessary information should also be disclosed in the asset evaluation report. So that the user of the asset evaluation report can correctly understand the evaluation conclusion.数字化转型网www.szhzxw.cn
Second, better implementation of favorable digital economy policies
Pan Helin, co-director and researcher of the Digital Economy and Financial Innovation Research Center of Zhejiang University International Joint Business School, said that the Guiding Opinions pay more attention to the refinement of the evaluation method of data elements, which can better evaluate the value of data element assets. And release the signal of improving the value evaluation system of data element assets.
He believes that the “Guiding Opinions” indicate the future development direction for the data asset evaluation method. And there will be further and more detailed data asset value evaluation documents in the future. Such as emphasizing the market value evaluation method of data. Such as the value evaluation according to the discount of future expected cash flow. “Until then, of course, the cost factor is probably the most intuitive way to measure the value of a data asset. So for the time being the cost approach will dominate.”
“This will unlock the innovative practice of incorporating data elements into the financial management of data assets.”
“This will unlock the innovative practice of incorporating data elements into the financial management of data assets.” Fan Shukui, chairman of Zhonglian Asset Appraisal Group Co., LTD., Vice president of China Asset Appraisal Association and member of the 14th Committee of Economy of the CPPCC National Committee, led the team to draft the main content of the “Guiding Opinions”, he said that data asset appraisal is an important pre-work to promote data assets. Accounting for the value of enterprise data assets from the micro level. It will be able to more fully reflect the empowering role of data and help digital economy policies better land.数字化转型网www.szhzxw.cn
Fan Shukui believes that the Guiding Opinions clarify the basic cognition of the value connotation of data assets, solve practical problems such as how to reflect the representation of data value in the valuation model, how to choose the valuation path, and what basic skills professionals should have, complement each other with the Interim Provisions, and lay a solid foundation for the smooth operation of data assets into the table and subsequent transactions, transfers and other links.
The entry of data elements into the table will help enterprises achieve a new leap in value management
“Data assets are the basis for the value of data elements, the guarantee for the financialization of data elements. And the premise for the standardization of data elements trading circulation.” He analyzed that the entry of data elements into the table will help enterprises achieve a new leap in value management, increase the size of assets, and reduce the corporate debt ratio. It can increase the capitalization of R&D and reduce the one-time amortization pressure of R&D investment. It can increase the operating income and improve the profits of enterprises. It can enhance enterprise value and create social wealth. However, at the same time. It is also necessary to prevent non-standard entry, prevent fictitious data assets. And prevent false information disclosure of data resources.数字化转型网www.szhzxw.cn
At present, all localities have achieved positive pilot results in data value evaluation, credit financing, registration and certification. Fan Shukui suggested that in the next step. In order to guide enterprises to better put data assets into the table scientifically and reasonably. It is also necessary to clearly define the ownership of data assets and study the measurement path and paradigm of data cost. In terms of data rights confirmation. It is necessary to study and formulate interim measures for data asset registration and management at the national, provincial and municipal levels as soon as possible. In terms of data valuation, data asset cost connotation and reasonable allocation logic should be studied according to data formation path. And empirical research on data asset cost measurement should be encouraged and supported.
Fourth, the top-level design is gradually improved. The data factor market is developing rapidly
In the traditional economy, the factors of production mainly refer to land, labor, capital and technology. However, with the continuous development of science and technology. Especially the emergence of digital technologies such as big data, AI, the Internet and the Internet of Things. And cloud computing, data has become a new production factor.数字化转型网www.szhzxw.cn
In the past two years, China’s top-level design of data elements is gradually improving, accelerating the construction of data basic systems, activating the potential of data elements, and strengthening the digital economy.
At the end of 2022, the “Opinions of the CPC Central Committee and The State Council on Building a Data Base System to Better Play the Role of Data Elements” put forward twenty specific development opinions, and built a perfect framework for the data base system.数字化转型网www.szhzxw.cn
In March this year, the National Data Bureau was officially approved for establishment. Marking the standardized development of the data element market.
On August 21, the Ministry of Finance officially issued the “Interim Provisions on Accounting Treatment of Enterprise Data Resources”. Which can be recognized as intangible assets or inventories for data assets that meet the specified definition and recognition conditions. The determination of the accounting treatment method of data resources means that the data will be formally included in the accounting statements as an asset. And the value of the data will be highlighted.
On September 8, the issuance of the “Guidance on Data Asset Evaluation” officially clarified what value data assets will be entered into the table and what value they will be traded at in the future. Further promoting the realization of the value of data elements.数字化转型网www.szhzxw.cn
The “Interim Provisions” and the “Guiding Opinions” are the policy practice of the Ministry of Finance to promote the digital economy to “one body and two wings”.
“The Interim Provisions and the Guiding Opinions are the policy practices of the Ministry of Finance to promote the landing of the digital economy in ‘one body and two wings’, with the purpose of accurately reflecting the value of data assets.” Fan Shukui said that the “Interim Provisions” have laid an institutional foundation for the entry of data assets into the table. And the “Guiding Opinions” help standardize the practice of data asset evaluation. The two documents have been issued successively. Which is a powerful measure to promote the development of the digital economy from the perspective of finance and accounting.
In the view of the industry, data elements are the driving force for the development of the digital economy. But overall, the current development of China’s data elements market is in its initial stage. And there is still room to continue to explore and refine. And more top-level policy design and overall leadership at the government level are needed.
At present, at the local level, Beijing, Shanghai, Shenzhen, Changsha, Hubei, Guizhou and Jinan have successively issued relevant policy documents, clarifying the goal of building a 100-billion-level data factor market in the next few years.数字化转型网www.szhzxw.cn
At the national level, some media reports said that the official listing of the National Data Bureau has entered the countdown. And the next step will be to accelerate the introduction of all aspects of the system system and supporting policies of data elements. And the pilot demonstration of the circulation and use of data elements will also be pushed forward.
本文由数字化转型网（www.szhzxw.cn）转载而成，来源于综合财联社、《21世纪经济报道》；编辑/翻译：数字化转型网宁檬树。
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