什么是数据资产？-数智化转型网szhzxw.cn

数据资产是指特定主体合法拥有或者控制的，能进行货币计量的，且能带来直接或者间接经济利益的数据资源。

《企业数据资源相关会计处理暂行规定》基于会计准则适用范围的新视角对企业的数据资源做了进一步划分，包括企业按照企业会计准则相关规定确认为无形资产或存货等资产类别的数据资源，以及企业合法拥有或控制的、预期会给企业带来经济利益的、但由于不满足企业会计准则相关资产确认条件而未确认为资产的数据资源。

《电子商务数据资产评价指标体系》(GB/T37550-2019）中明确提出“数据资产是以数据为载体和表现形式，能够持续发挥作用并且带来经济利益的数字化资源”，“数据资产包括结构化、非结构化数据和半结构化数据”，“数据资产能够估值、交易，并以货币计量”，“数据资产能够为组织带来潜在或实际价值”。

中国信通院发布的《数据资产管理实践白皮书4.0》中关于数据资产的定义：“数据资产是指由企业拥有或者控制的，能够为企业带来未来经济利益的，以物理或电子的方式记录的数据资源，如文件资料、电子数据等”。

英文翻译：

Data assets refer to data resources that are legally owned or controlled by specific entities, can be measured in money, and can bring direct or indirect economic benefits.

Based on the new perspective of the scope of application of accounting standards, the Interim Provisions on Accounting Treatment of Enterprise Data Resources further divides the data resources of enterprises, including the data resources recognized by enterprises as intangible assets or inventories and other asset classes in accordance with the relevant provisions of accounting standards for enterprises. And the data resources legally owned or controlled by the enterprise, which are expected to bring economic benefits to the enterprise, but are not recognized as assets because they do not meet the asset recognition conditions related to the accounting standards for enterprises.

“E-commerce data Asset Evaluation Index System” (GB/T37550-2019) clearly states that “data assets are digital resources that can continue to play a role and bring economic benefits as the carrier and form of data”, “data assets include structured, unstructured and semi-structured data”, “data assets can be valued, transacted, and processed.” “Data assets can bring potential or actual value to an organization.”

The definition of data assets in the White Paper 4.0 on Data Asset Management Practice released by the China Academy of Information and Communications Technology is as follows: “Data assets refer to data resources that are owned or controlled by enterprises and can bring future economic benefits to enterprises, recorded in physical or electronic ways, such as documents and electronic data.”