数据资产入表背景下的企业CDO发展机会及应对之策

“在数据资产入表的大背景下，会倒逼企业重视数据治理，数据治理工作需要秉承长期主义，CXO们双向奔赴，坚持价值导向，以用促建，通过内外双循环开展数据要素市场化探索。”本文根据普华永道中国数字咨询业务总监杨通鹏在“2023中国数字化年会”上的演讲内容精编。

一、抬头看天：数据二十条及企业数据资产入表解读

数据如同水和空气的数字化时代已至，数据要素产业发展既要“踩刹车”又要“踩油门”，安全与发展并重。在国家密集出台的一系列顶层指导政策中，《网络安全法》《数据出境安全评估办法》等确保安全底线；同时也通过不断出台《数字中国建设整体布局规划》、“数据二十条” 、《企业数据资源相关会计处理暂行规定》等相关规划及政策来部署发展大计。

2023年10月25日，国家数据局正式挂牌成立，标志着我国数字经济发展新阶段的开始。我们可以通过近期国家数据局领导的发言要点来洞悉数据要素发展大势。 CXO UNION-CXO联盟（cxounion.cn）

2023年11月10日，国家数据局党组书记、局长刘烈宏出席北京数据基础制度先行区启动会议并作重要讲话，提出“让数据放心‘供’出来，让更多数据‘活’起来，让数据安全‘动’起来。”

2023年11月23日，刘烈宏在出席第二届全球数字贸易博览会数据要素治理与市场化论坛致辞时，首次就数据基础设施做重要论述，提出构建网络设施、算力设施等四大基础设施，提出数据汇聚、数据处理、数据流通等六大能力。

在2023全球数商大会上，刘烈宏特别指出国家数据局将围绕发挥数据要素“乘数效应”，与相关部门一道，研究实施“数据要素×”行动。12月15日，国家发改委发布关于向社会公开征求《“数据要素×”三年行动计划（2024—2026年）（征求意见稿）》意见的公告。意见提出，到2026年底，数据要素应用场景广度和深度大幅拓展，在经济发展领域数据要素乘数效应得到显现，打造300个以上示范性强、显示度高、带动性广的典型应用场景，产品和服务质量效益实现明显提升，涌现出一批成效明显的数据要素应用示范地区。那么，企业如何参与到“数据要素×”行动，参与数据资产“入表”？国家已经吹响“数据要素×”行动的号角，需要我们的企业届朋友多多思考，如何积极参与其中，获得新的企业商业机会或者个人职业发展机会。 CXO UNION-CXO联盟（cxounion.cn）

二、低头看路：数据资产入表五步法路径解析

为规范企业数据资源相关会计处理，强化相关会计信息披露，今年8月份，财政部制定印发了《企业数据资源相关会计处理暂行规定》（以下简称《暂行规定》），11月份，财政部会计司举办《企业数据资源相关会计处理暂行规定》专题线上培训，进行政策解读。普华永道结合当前数据资源会计实务热点、难点和暂行规定的主要内容，梳理企业数据资源会计入表核算过程中的五大提示要点，并提供数据资源“五步法”入表路径的专业观察和解析。

数据资产“入表”有五要点提示需要重点关注：

（1）暂行规定并未改变资产确认条件和计量基础，短期内不会大规模增加入表资产；

（2）暂行规定适用于所有执行企业会计准则的企业和单位，简单费用化并不是一项“自由选择”；

（3）暂行规定采用未来适用法，且明确指出在暂行规定施行前已经费用化计入损益的数据资源相关支出不再调整，前期费用化投入不应重新资本化；

（4）有关无形资产和存货准则的适用范围，企业应根据数据资源的持有目的、形成方式、业务模式等判断适用无形资产还是存货准则； CXO UNION-CXO联盟（cxounion.cn）

（5）具有重要影响的数据资源评估及披露要求。

暂行规定的发布有利于促进企业重视和构建全面有效的、切合实际的数据资源治理与管理体系，从而为数据资源的确认、计量提供良好的基础，数据资产化也将进一步推动数据要素流通，加速数据要素市场化和价值最大化。然而，企业数据资源入表并非一蹴而就的工程，普华永道提出合理稳妥的入表路径应涵盖合规与确权、有效治理与管理、经济利益分析、成本合理归集与分摊，以及列报与披露五个关键步骤简称“五步法”。普华永道推出“五步法”入表路径，可以帮助企业显化数据资源价值、提升数据安全管理、促进数据流通使用。

数据资产入表路径“五步法”的前提是合规与确权。针对数据合规，我们可以再从五个维度来看：

在数据来源方面，企业获取数据行为不违反任何法律法规、国家政策和社会公共道德不侵犯任何第三方合法权利。

在数据内容方面，企业存储数据的内容需真实、合法、合规，不得存储法律法规不允许采集或存储的违法数据。

在数据处理方面，企业处理数据行为不违反法律相关规定，符合合法、正当、必要原则。

在数据管理方面，企业需按照法律、法规、规章和国家标准等要求，建立数据合规相关管理制度，开展包括合规管理体系搭建、风险识别、风险评估与处置等管理活动，对数据分类分级管理、数据跨境，个人信息隐私保护等领域建立相应的全链条监督管理机制。

在数据经营方面，企业需依法开展数据经营业务，获得相应的资质、行政许可及充分授权，建立完善的内控体系，保障数据经营业务不危害国家安全、公共利益以及侵犯个人、组织合法权益。

欲将数据资源转化为数据资产和数据资本，有效的数据治理是基础，企业数据价值实现路径是三化路径，即从数据资源化到数据资产化、再到数据资本化的过程，将散落在各系统的数据汇聚起来，通过数据治理成为资源，基于场景应用挖掘其蕴含的价值，变成数据资产，形成高价值的数据产品和服务，可以在交易市场进行交易，基于数据赋能金融业务，逐渐实现数据资本化。目前，大多数企业还停留在数据资源化的阶段，需要积极开展数据资源管理体系建设，扎实做好数据治理工作。 CXO UNION-CXO联盟（cxounion.cn）

对企业来讲，我们首先要明晰自身现阶段情况，根据现实基础作出相应行动。短期看，加强数据资源管理体系建设是企业数据资产入表的基础工作。建设数据管理职能部门、补充首席数据官CDO等数据管理人员必不可少，积极做好数据资源盘点、完善数据管理流程规范等工作，务实推动数据治理体系建设，关键是需要业务驱动，是做好数据的组织建设和落实数据认责机制，技术是其次。

针对数据资源管理，我们在服务客户的实践中提出“三阶十六步”的工作方法，从现状梳理、方案设计、方案落地卷入业务部门和数据IT部门的专家资源，多方协同推进数据资源管理工作。普华永道在实践的过程中发现，现阶段企业在数据资产化过程中普遍会遇到三方面痛点：一是数字化转型过程中的投入无法显性化；二是难以对不同分类数据产品的价值进行持续跟踪；三是数字化转型中技术成果与财务报表存在一定程度的脱节，需要加强数字化部门和财务部门的协同。 CXO UNION-CXO联盟（cxounion.cn）

针对这些难点，普华永道提出“1+2+6+N”数据要素资产化体系建设的一揽子解决方案。在企业的视角，需要抓住从数据资源化，到数据资产化，再到数据资本化的基本价值主线。企业要做好数据驱动的数字化转型，建议聚焦数据供给、数据流通和数据使用价值流，由内而外做好数据双循环，先做好企业数据资源和数据资产管理，用数据赋能企业高质量发展，支撑企业提效降本、防范风险、数字化运营等场景应用，实现企业内部的数据有序流通（内循环），并将高价值的数据产品和服务主动融入外部数据交易市场，形成数据变现商业机会（外循环）。此外，企业还要构建数据战略与治理、数据生态与交易、数据资产与运营、数据安全与合规、数据估值与核算、数据中台与架构等六大核心能力。最后以用促建，场景驱动，让数据赋能业务是关键，比如赋能智慧运营、智慧供应链、智慧合规、智慧营销等场景。

三、洞察先机：企业高管CXO发展机会及应对之策

未来，随着国家数据局推动的数据要素X行动持续开展，将推动新产业、新业态、新模式、新应用、新治理的产生，企业CXO们特别是首席数据官CDO将迎来多方面的发展机遇。企业可以根据自身的资源禀赋，争做服务型数商、应用型数商、技术型数商，积极投身数据要素市场化探索，通过应用场景驱动数据赋能业务，实现数据要素的乘数效应，企业数据治理的路径是遵从国家政策，借鉴主流方法，洞察集团战略，解决现实问题，搭建治理蓝图，构建治理体系，赋能价值场景。 CXO UNION-CXO联盟（cxounion.cn）

最后，杨通鹏为大家总结了长期主义、双向奔赴、共同探索的三条行动建议：

1.对于企业数据治理，要内外结合，实现数据价值倍增。数据要素市场化配置会带来企业新机遇和新挑战，数据资源化是第一步，企业需要内外结合扎实做好数据管理，内外双循环推动数据资源成为数据资产，进而让数据成为生产要素，实现价值倍增；

2.对于CDO，要双向奔赴，共同探索美好数字未来。首席数据官CDO要抓住时代机遇，直面困难，加强数据关键能力修炼，积极参与数智赋能业务，企业高管CDO、CIO、CFO三大员要互相奔赴，共同探索；

3.对于数据交易机构，是推进数据要素产业发展，推动数字经济发展的重要平台引擎和发动机。随着数据要素X行动开展，数据交易机构在促进数据要素流通，提高数据要素配置效率，助力数字经济发展，加强数据要素市场的监管，增强国际数据合作，推动数据跨境安全流通更加有所作为，企业要积极融入以数据交易机构为核心的数据要素市场化大生态圈。 CXO UNION-CXO联盟（cxounion.cn）

翻译：

Development opportunities and countermeasures of enterprise CDO under the background of data asset entry

“In the context of data assets entering the table, enterprises will be forced to pay attention to data governance, data governance work needs to adhere to long-term principles, CXOs go two-way, adhere to the value orientation, promote construction by use, and carry out market-oriented exploration of data elements through internal and external double cycles.” This article is based on PWC China Digital Consulting business Director Yang Tongpeng’s speech at the “2023 China Digital Annual Conference” edited.

First, look up at the day: data twenty and enterprise data assets into the table interpretation

The digital era of data like water and air has arrived, and the development of data elements industry should both “step on the brake” and “step on the accelerator”, and pay equal attention to safety and development. In a series of top-level guidance policies introduced by the State, the “Network Security Law” and “Data exit Security Assessment Measures” ensure the safety bottom line; At the same time, the development plan is also deployed through the continuous introduction of relevant planning and policies such as the “Overall Layout Plan for Digital China Construction”, “Article 20 of Data”, and “Interim Provisions on Accounting Processing Related to Enterprise Data Resources”.

On October 25, 2023, the National Data Bureau was officially established, marking the beginning of a new stage of China’s digital economy development. We can get insight into the trend of data factor development through the recent speaking points of the leaders of the National Data Bureau.

On November 10, 2023, Liu Liehong, secretary of the Party Group and director of the National Data Bureau, attended the launch meeting of the Beijing Data basic System Pilot Zone and made an important speech, proposing to “let the data be assured to ‘supply’ out, let more data ‘live’ up, and let the data security ‘move’ up.”

On November 23, 2023, when Liu Liehong attended the second Global Digital Trade Expo Data Elements Governance and Marketization Forum, he made an important discussion on data infrastructure for the first time, proposed the construction of four major infrastructure facilities such as network facilities and computing facilities, and proposed six major capabilities such as data aggregation, data processing, and data circulation. CXO UNION-CXO联盟（cxounion.cn）

At the 2023 Global Data Business Conference, Liu Lihong specifically pointed out that the National Data Bureau will focus on giving play to the “multiplier effect” of data elements, and work with relevant departments to study and implement the “data elements ×” action. On December 15, the National Development and Reform Commission issued an announcement on publicly soliciting opinions on the three-year Action Plan (2024-2026) of “Data Elements X” to the public. It is proposed that by the end of 2026, the breadth and depth of application scenarios of data elements will be greatly expanded, the multiplier effect of data elements in the field of economic development will be revealed, more than 300 typical application scenarios with strong demonstration, high display degree and wide driving force will be created, the quality and efficiency of products and services will be significantly improved, and a number of application demonstration areas with obvious results of data elements will emerge. So, how can enterprises participate in the “data factor x” action and participate in the “entry of data assets”? The state has sounded the clarion call for the action of “data elements ×”, which requires our business friends to think more about how to actively participate in it and obtain new business opportunities or personal career development opportunities.

Second, look down the road: data assets into the table five-step path analysis

In order to standardize the accounting treatment of enterprise data resources and strengthen the disclosure of relevant accounting information, in August this year, the Ministry of Finance formulated and issued the “Interim Provisions on Accounting Treatment of Enterprise Data Resources” (hereinafter referred to as the “Interim Provisions”), and in November, the Accounting Department of the Ministry of Finance held a special online training on the “Interim Provisions on Accounting Treatment of Enterprise Data Resources” to interpret the policy. PWC combined the current hot spots, difficulties and the main content of the provisional provisions of data resource accounting practice, sorted out the five key points in the accounting process of enterprise data resources, and provided professional observation and analysis of the “five-step method” of data resources into the statement.

There are five key tips to focus on when data assets enter the table:

(1) The provisional provisions have not changed the conditions for asset recognition and the basis for measurement, and will not increase the assets on the statement in a large scale in the short term;

(2) The provisional provisions apply to all enterprises and units that implement accounting standards for business enterprises, and simple expensing is not a “free choice”;

(3) The provisional provisions adopt the law of future application, and clearly state that data resource-related expenditures that have been expensed in profit or loss before the implementation of the provisional provisions are no longer adjusted, and the earlier expensed inputs should not be re-capitalized; CXO UNION-CXO联盟（cxounion.cn）

(4) Regarding the scope of application of intangible assets and inventory standards, enterprises should judge whether to apply intangible assets or inventory standards according to the purpose, formation mode and business model of data resources;

(5) Data resource evaluation and disclosure requirements with significant impact.

The release of the provisional provisions is conducive to promoting enterprises to pay attention to and build a comprehensive, effective and practical data resource governance and management system, so as to provide a good foundation for the confirmation and measurement of data resources, and data assets will further promote the circulation of data elements, accelerate the marketization and value maximization of data elements. However, the entry of enterprise data resources into the table is not a project that can be completed overnight. PWC proposed that a reasonable and secure entry path should cover compliance and right confirmation, effective governance and management, economic benefit analysis, reasonable cost collection and allocation, and five key steps of presentation and disclosure referred to as the “five-step method”. Pricewaterhousecoopers launched the “five-step” entry path, which can help enterprises show the value of data resources, improve data security management, and promote the use of data circulation.

The premise of “five-step method” of data asset entry path is compliance and confirmation of rights. For data compliance, we can look at it from five dimensions:

In terms of data sources, the data acquisition behavior of enterprises does not violate any laws and regulations, national policies and social public morals, and does not violate any third-party legitimate rights. CXO UNION-CXO联盟（cxounion.cn）

In terms of data content, the data stored by enterprises must be authentic, legal, and compliant, and illegal data that is not allowed to be collected or stored by laws and regulations must not be stored.

In terms of data processing, the data processing behavior of enterprises does not violate the relevant provisions of the law, and conforms to the principles of legality, legitimacy and necessity.

In terms of data management, enterprises need to establish data compliance related management systems in accordance with laws, regulations, rules and national standards, carry out management activities including compliance management system construction, risk identification, risk assessment and disposal, and establish corresponding whole-chain supervision and management mechanisms for data classification and classification management, data cross-border, personal information privacy protection and other fields.

In terms of data operation, enterprises need to carry out data operation business in accordance with the law, obtain the corresponding qualifications, administrative licenses and full authorization, establish a sound internal control system, and ensure that data operation business does not endanger national security, public interests and infringe on the legitimate rights and interests of individuals and organizations. CXO UNION-CXO联盟（cxounion.cn）

To transform data resources into data assets and data capital, effective data governance is the foundation, and the realization path of enterprise data value is a three-way path, that is, the process from data resource to data capital and then to data capitalization. The data scattered in various systems are gathered together, become resources through data governance, and become data assets by mining their value based on scenario application. Form high-value data products and services that can be traded in the trading market, empower financial services based on data, and gradually realize data capitalization. At present, most enterprises are still in the stage of data resource utilization, and need to actively carry out the construction of data resource management system and do a solid job of data governance.

For enterprises, we must first clarify our current situation and make corresponding actions according to reality. In the short term, strengthening the construction of data resource management system is the basic work of enterprise data assets entering the table. It is essential to build data management functional departments, supplement data management personnel such as chief data officer CDO, actively do data resource inventory, improve data management process specifications and other work, and pragmently promote the construction of data governance system, the key is to be business-driven, is to do a good job in the organization of data construction and the implementation of data accountability mechanism, technology is second.

For data resource management, we put forward the working method of “three steps and sixteen steps” in the practice of serving customers, involving the expert resources of business departments and data IT departments from the status quo sorting, scheme design and scheme landing, and promoting data resource management through multi-party cooperation. In the practice, PWC found that enterprises generally encounter three pain points in the process of data assets at this stage: first, the investment in the process of digital transformation cannot be clearly realized; Second, it is difficult to continuously track the value of different classified data products; Third, there is a certain degree of disconnection between technical achievements and financial statements in digital transformation, and it is necessary to strengthen the collaboration between digital departments and financial departments.

In view of these difficulties, Pricewaterhousecoopers proposed a package solution of “1+2+6+N” data element asset system construction. From the perspective of enterprise, it is necessary to grasp the basic value line from data resource, to data capital, and then to data capitalization. Enterprises should do a good job in data-driven digital transformation, it is recommended to focus on data supply, data circulation and data use value stream, do a good job in data dual cycle from the inside out, first do a good job in enterprise data resources and data assets management, use data to enable enterprises to develop in high quality, support enterprises to improve efficiency and reduce costs, prevent risks, digital operation and other scenarios. To realize the orderly flow of data within the enterprise (inner cycle), and actively integrate high-value data products and services into the external data trading market to form data realization business opportunities (outer cycle). In addition, enterprises should build six core capabilities, including data strategy and governance, data ecology and transactions, data assets and operations, data security and compliance, data valuation and accounting, and data center and architecture. Finally, use to promote construction, scenario-driven, so that data can empower the business is the key, such as enabling smart operation, smart supply chain, smart compliance, smart marketing and other scenarios. CXO UNION-CXO联盟（cxounion.cn）

Third, insight into opportunities: CXO development opportunities and countermeasures for corporate executives

In the future, as the data element X action promoted by the National Data Bureau continues to be carried out, it will promote the generation of new industries, new formats, new models, new applications, and new governance, and enterprise CXOs, especially chief data officer Cdos, will usher in multiple development opportunities. Enterprises can strive to be service-oriented, application-oriented and technology-oriented data providers according to their own resource endowments, actively participate in the market-oriented exploration of data factors, drive data to empower business through application scenarios, and realize the multiplier effect of data factors. The path of enterprise data governance is to comply with national policies, learn from mainstream methods, gain insight into group strategies, solve practical problems, and build governance bluebooks. Construct the governance system and enable the value scenario.

Finally, Yang Tongpeng summed up three suggestions for long-term doctrine, two-way travel and joint exploration: CXO UNION-CXO联盟（cxounion.cn）

1. For enterprise data governance, it is necessary to combine internal and external aspects to achieve data value multiplication. Market-based allocation of data elements will bring new opportunities and challenges to enterprises, and data resource is the first step. Enterprises need to combine internal and external data management, promote data resources to become data assets, and then make data become production factors to achieve value multiplication.

2. For CDO, it is necessary to go both ways and explore a better digital future together. The chief data officer CDO should seize the opportunities of The Times, face the difficulties, strengthen the cultivation of key data capabilities, and actively participate in the business of data intelligence, and the three members of the CDO, CIO, and CFO should go to each other and explore together;

3. For data trading institutions, it is an important platform engine and engine to promote the development of data factor industry and promote the development of digital economy. With the implementation of the data factor X action, data trading institutions have made more efforts to promote the circulation of data factors, improve the efficiency of data factor allocation, boost the development of the digital economy, strengthen the supervision of data factor market, enhance international data cooperation, and promote the safe cross-border circulation of data. Enterprises should actively integrate into the large market ecosystem of data factors with data trading institutions as the core.

由CXO UNION-CXO联盟（cxounion.cn）转载而成，来源于首席数字官；编辑/翻译：CXO UNIONCXO联盟小U。

如需加入CXO UNION（CXO联盟）高管社群，请联系社群小伙伴哦~

免责声明: 本网站(http://www.cxounion.cn/)内容主要来自原创、合作媒体供稿和第三方投稿，凡在本网站出现的信息，均仅供参考。本网站将尽力确保所提供信息的准确性及可靠性，但不保证有关资料的准确性及可靠性，读者在使用前请进一步核实，并对任何自主决定的行为负责。本网站对有关资料所引致的错误、不确或遗漏，概不负任何法律责任。

本网站刊载的所有内容(包括但不仅限文字、图片、LOGO、音频、视频、软件、程序等) 版权归原作者所有。任何单位或个人认为本网站中的内容可能涉嫌侵犯其知识产权或存在不实内容时，请及时通知本站，予以删除。