近期随着财政部会计司《企业数据资源相关会计处理暂行规定》和中国资产评估协会《数据资产评估指导意见》的接连发布，关于数据资产入表的讨论也成为热点话题，同时也存在着各种误区和错误理解。

首先，关于数据资产的定义，目前官方正式发布的有以下两个：

定义一：合法拥有或者控制的，能进行计量的，为组织带来社会和经济价值的数据资源。——源自GB/T 40685-2021《信息技术服务 数据资产 管理要求》

定义二：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。——源自《数据资产评估指导意见》

以上关于数据资产的定义中有三个关键词是双方一致认同的：①合法拥有或者控制的；②能计量；③能带来价值或者利益。这也是判断可入表数据资产的主要依据。

其次，明确了数据资产的定义，组织在推进数据资产入表的过程中，会经历数据资产的确认、计量、记录和报告等环节，过程中会存在很多困惑和错误理解，下面简单描述几个常识性问题。

1、第三方登记确权不是数据资产入表的必要前提。第三方登记确权只是组织数据产权保护的一种策略，用于保护数据资产权益不受侵害。关于数据资产的确认条件，只要能够证明组织合法拥有或者控制该数据资源，并能进行初始成本计量，同时可获得预期收益，这样的数据资源即可确认为数据资产。

2、数据资产评估和入表没有直接关系。初始成本计量是数据资产入表的基础，这个和数据评价的成本计量相关（可以识别开发支出的成本项，并给出其计量方法），与数据资产评估的成本法估值无关。如果非说有关系，那就是在披露的时候，针对入表数据资产价值存在严重偏离的情况，可以采用数据资产评估的方法，披露其市场相对公允价值，但同时应披露评估依据的信息来源，评估结论成立的假设前提和限制条件，评估方法的选择，各重要参数的来源、分析、比较与测算过程等信息，确保第三方估值的公允性。

3、数据质量评价和数据资产入表没有直接关系。如果非要说有关系，那就是在判断数据资产是否达到可用状态时，可以把数据质量评价结果作为一个判断依据，但这个没有强制要求，主要看企业的内部管控策略。

4、软件支撑数据资产入表还言之过早。数据资产是一个新增资产类别，而不是新增资产项，因此数据资产入表没有以往其他同类资产可借鉴的入表模式和路径，完全是一个创新探索，需要构建和优化组织的数据资产管理、数据管理和数据治理等相关制度体系，同时还需要与组织的战略管理、采购管理、营销管理和人力资源管理等业务管理体系相互融合，才能构建相对安全合规、可复制的数据资产入表内控体系。通常情况下，不会存在仅仅支撑数据资产入表的软件，正常的推进路径是结合各组织数据资产管理特点，完成数据资产入表内控体系建设，并运行一段时间后，再基于实践沉淀经验，融入到组织业务管理或数据资产管理等系统中，逐步实现数据资产入表的有效支撑。

最后，数据资产入表是一项系统化工程，不只是财务一个部门的职责，而是需要组织内部的信息化/数字化管理、财务管理、采购管理和人力资源管理等多部门协同，必要时还会借助组织外部的数据评价师、律师、会计师和审计师等多项专业服务的融合提供，如此才能构建适用于组织内外部管控要求的、安全合规的、可审计、可复制、可推广的数据资产入表内控体系，实现数据资产的批量合规入表。

翻译：

Basic knowledge about tabulating data assets

Recently, with the release of the “Interim Provisions on Accounting Treatment of Enterprise Data Resources” by the Accounting Department of the Ministry of Finance and the “Guidance Opinions on Data Asset Evaluation” by the China Asset Evaluation Association, the discussion on data asset entry has become a hot topic, and there are also various misunderstandings and wrong understandings.

First of all, regarding the definition of data assets, there are the following two official releases:

Definition 1: Legally owned or controlled data resources that can be measured and bring social and economic value to the organization. — From GB/T 40685-2021 “Information Technology Service Data Asset Management Requirements”

Definition 2: Data resources that are legally owned or controlled by a specific entity, can be measured in money. And can bring direct or indirect economic benefits. — From the Guidance on Data Asset Evaluation

There are three key words in the above definition of data assets that both parties agree on:. (1) legally owned or controlled; (2) can be measured; Can bring value or benefit. This is also the main basis for judging tableable data assets.

Secondly, the definition of data assets is clarified. In the process of promoting data assets into the table, organizations will go through the confirmation, measurement, recording and reporting of data assets. And there will be a lot of confusion and wrong understanding in the process.

The following is a brief description of several common sense problems.

Third-party registration and confirmation of rights is not a necessary prerequisite for data assets to enter the table.

The third party registration is only a strategy to protect data property rights, which is used to protect the rights and interests of data assets from infringement. As for the conditions for the recognition of data assets. Such data resources can be recognized as data assets as long as it can be proved that the organization legally owns or controls the data resources. And the initial cost measurement can be made, and the expected benefits can be obtained.

Data asset evaluation is not directly related to entry into the table.

The initial cost measurement is the basis of the data asset entry, which is related to the cost measurement of the data evaluation (can identify the cost of the development expenditure and give its measurement method), and has nothing to do with the cost method of the data asset evaluation. If it is not relevant, it is that at the time of disclosure, if there is a serious deviation in the value of the assets entered in the statement data, the data asset evaluation method can be adopted to disclose its relative fair value of the market, but at the same time, the information source based on the evaluation should be disclosed, the assumptions and restrictions of the establishment of the evaluation conclusion, and the choice of the evaluation method. Information on the source, analysis, comparison and calculation process of each important parameter to ensure the fairness of third-party valuation.

Data quality evaluation is not directly related to data asset entry into the table.

If there is any relationship, it is that when judging whether the data asset has reached the usable state. The data quality evaluation results can be used as a judgment basis. But this is not mandatory, mainly depending on the internal control strategy of the enterprise.

It is too early to put software-supported data assets on the table.

Data asset is a new asset class, not a new asset item. Therefore, the entry of data asset into the table does not have the entry mode and path that other similar assets can learn from in the past, and it is completely an innovative exploration, which needs to build and optimize the relevant system of data asset management, data management and data governance of the organization. At the same time, it also needs to integrate with the organization’s strategic management, procurement management, marketing management and human resource management and other business management systems to build a relatively safe, compliant and replicable data asset entry control system.

Under normal circumstances, there is no software that only supports the entry of data assets into the table. The normal promotion path is to complete the construction of the internal control system for the entry of data assets into the table in combination with the characteristics of data asset management of each organization, and after running it for a period of time, integrate it into the business management or data asset management system of the organization based on practical experience. And gradually realize the effective support for the entry of data assets into the table.

Finally, data asset entry is a systematic project

Finally, data asset entry is a systematic project, which is not only the responsibility of the financial department. But also requires the coordination of multiple departments such as information/digital management, financial management, procurement management and human resource management within the organization, and the integration of a number of professional services such as data evaluators, lawyers, accountants and auditors outside the organization when necessary. Only in this way can we build an internal control system for data assets entry into the statement that is safe, compliant, auditable, replicable and promotable, which is applicable to the internal and external control requirements of the organization, and realize the batch compliance entry of data assets into the statement.

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