作者：张素华
作者介绍：武汉大学法学院教授
出版日期：2024年8月9日
内容提要 “数据资产入表”是一个法学与会计学交叉的问题。当下数据资产入表面临数据确权规范缺失、数据质量评估计量规范欠完备、数据资产经济利益流入不确定等法律困境。但这些问题只能在数据资产入表的过程中通过法律规则的配置逐一纾解。就数据确权与合规审查而言，应以“数据二十条”之数据产权制度为遵循，以数据持有权为中心进行权利配置，对数据来源、数据处理、数据流通环节进行合规审查。就数据质量评估与安全保障而言，应扩充质量评估指标类型并区分主客观维度；同时明确数据处理者的数据安全保护义务，并发展数据安全监测评估、认证服务。就经济利益流入分析而言，应因循无形资产或存货流入路径，结合应用场景、生命周期、规模经济、范围经济等因素综合研判。就列报而言，依《暂行规定》藉由“无形资产/存货”列报并采历史成本计量为务实做法；理想方案则是单独制定数据资产会计准则并采公允价值计量。于披露而言，则应采强制披露与自愿披露相结合的模式。
关键词 数据资产入表 数据确权 数据质量 数据安全 价值评估
Abstract: ‘The inclusion of data assets in statements’ is a cross-issue between law and accounting. At present, the inclusion of data assets in statements is faced with legal dilemmas, such as the lack of data right confirmation norms, incomplete measurement norms for data quality assessment, and uncertain inflow of economic benefits from data assets. However, these problems can only be solved one by one through the allocation of legal rules in the process of the inclusion of data assets in statements. In terms of data right confirmation and compliance review, the compliance review should be conducted on data source, data processing, and data circulation with the data property right system in the Opinions of the CPC Central Committee and the State Council on Building a Basic Data System to Better Play the Role of Data Elements as the adherence, and with the data holdership right as the center to allocate rights. In terms of data quality assessment and security guarantee, we should expand the types of quality assessment indicators and distinguish subjective and objective dimensions. Meanwhile, the data security protection obligations of data processors should be clarified, and data security monitoring, evaluation and certification services should be developed. As for the analysis of economic benefit inflow, it should be comprehensively judged based on the inflow path of intangible assets or inventories, combined with factors such as application scenarios, life cycles, economies of scale, and economies of scope. As far as presentation is concerned, it is a practical practice to use ‘intangible assets or inventories’ and take historical cost measurement in accordance with the Provisional Provisions; The ideal scheme is to develop accounting standards for data assets separately and adopt fair value measurement. In terms of disclosure, a combination of mandatory disclosure and voluntary disclosure should be adopted.