企业数据资产化视角下数据确权登记的地方政策研究
Research on Local Policies in China for Data Rights Confirmation and Registration from the Perspective of Enterprise Data Assetization
王勤 1黄友治 1王猷文1
作者信息
- 1. 华中师范大学法学院,武汉,430079
- 折叠
摘要
数据确权登记是企业数据资产化的必经程序.本研究以国内17份地方政策文件为研究样本,梳理和比较其申请条件、登记效力、登记对象和登记客体等内容,并对可能存在的瓶颈进行分析.在此基础上,提出企业无法通过一次登记就完成数据的确权,需要通过登记准备、技术认证和权利登记三个阶段,在技术和法律两个层面对数据资源持有权、数据加工使用权和数据产品经营权分类逐步确权,从而使相关数据能够符合无形资产或者存货的认定条件,实现数据资产核算入表.
Abstract
Data ownership registration is a necessary procedure for enterprise data capitalization.This study takes seventeen local policy documents in China as research samples,sorts out and compares their application conditions,registration effectiveness,registration objects,and registration objects.After analy-zing possible bottlenecks of the documents,the article proposes that enterprises cannot complete data own-ership confirmation through a single registration.They need to go through three stages of registration prepa-ration,technical certification,and rights registration to gradually confirm the ownership of data resources,data processing and use rights,and data product management rights at the technical and legal levels,so that relevant data can meet the recognition conditions of intangible assets or inventory,and achieve data asset accounting and reporting.
关键词
企业数据/数据资产化/地方政策/数据确权登记/数据分类分级确权/数据资产核算入表Key words
Enterprise data/Data assetization/Local policies/Data right confirmation registration/Data classification and grading right confirmation/Data assets accounting into the table引用本文复制引用
出版年
2024
国家科技期刊平台
NSTL
万方数据