【观点】王春晖：数据资产入表首先要关注数据质量和应用价值

近日，浙江大学网络空间安全学院双聘教授、联合国世界丝路论坛数字经济研究院院长王春晖线上参与了人民网·人民数据主办的“推动数据资产入表研讨会”，并在研讨会上发表意见。

王春晖指出，“数据二十条”构建了“四大基础制度体系”，即数据产权制度，重点要体现保障权益、合规使用；数据要素流通交易制度，重点是合规高效、场内外结合；数据要素收益分配制度，要体现效率、促进公平；数据要素安全治理制度，主要重点是安全可控、弹性包容。“数据二十条”中在“政策支持”部分，要求“探索数据资产入表新模式”。王春晖注意到《暂行规定》的适用范围，认为《暂行规定》是一个探索性的规定，应随着未来的数据相关理论与实践发展及时更新调整。 CXO UNION-CXO联盟（cxounion.cn）

一、王春晖认为，数据资产作为企业资产组成部分的价值可能有别于作为单项资产的价值，其价值取决于它对企业价值的贡献程度。

企业对数据要素的需求是由产品市场的需求派生出来的，即企业需要开发多少或购买多少数据资产或对数据资产再加工成为要素进入生产领域，愿意为数据要素开发支付多少价格或报酬，取决于数据要素的开发使用能够在多大程度上提高企业的劳动生产力，并进而在产品市场上获取多少利润。因此，需要重点研究和揭示数据要素如何通过提高劳动生产力而创造价值的机理。

二、王春晖表示，《暂行规定》中关于企业数据资源的要求中有一些需要注意的关键点：

关于企业的合法拥有和控制，用“合法”表述，而非“依法”，一方面是因为当前没有相关法律可依，另一方面，“合法”侧重于程序，法无明文禁止即可为。 CXO UNION-CXO联盟（cxounion.cn）

《国际会计准则第 38 号无形资产》（IA S38) 将“无形资产”定义为：用于商品或劳务的生产或供应、出租给其他单位、或管理目的而持有的、没有实物形态的、可辨认非货币资产。我国《企业会计准则第 6 号——无形资产》对无形资产的定义是：企业拥有或者控制的没有实物形态的可辨认非货币性资产。从国际会计准则和我国企业会计准则关于“无形资产”的定义可已看出，无形资产的基本特征是“可辨认性”。

“数据二十条”强调，“原始数据不出域、数据可用不可见”的要求，以模型、核验等产品和服务提供——数据不动模型动，数据不动价值动。显然，数据资产不完全符合会计准则中 “无形资产”的定义，既不同于传统的不动产、动产，也不同于类似知识产权没有实物形态的可辨认非货币性资产。

数据资源成为生产要素属于要素投入端，一般由两种方式转化而来：第一种方式是数据资源的要素化，即把数据要素资源作为生产资料与具有一定数字和智能应用技能和生产运营的劳动者相结合并投入到生产过程中，在算力和各类算法的驱动下，使之成为劳动者进行生产时所必须使用的资源或工具，才能成为现实的，具有价值的生产要素；第二种方式是将已经产生的数据产品投入到再生产的过程中，使之成为生产要素。

三、王春晖认为，数据资产的属性，要聚焦数据产生的质量，特别是给企业能带来经济效益的应用价值。

数据资产的质量要素及数据资产的应用价值是数据资产的整体重点。数据的质量至关重要，包括数据安全、真实性、准确性、一致性、完整性、规范性、时效性等。 CXO UNION-CXO联盟（cxounion.cn）

数据资产的应用价值主要包括适用范围、应用场景、商业模式、供求关系、关联关系、业务风险等。目前《暂行规定》在这一方面的描述仍不清晰，未来仍需要进一步完善。

数据资产入表在即，人民数据期待与各界共同努力，助推数据资产入表工作的进一步开展。

人民数据以打造人民云、人民链、数据要素公共服务平台等项目为契机，争做一流数据服务商，争当一流数据集成平台，积极做好数据交易的经纪人、数据产业的运营方、数据应用场景的创新者，领跑大数据发展潮流。2023年，人民数据推出了首家全国性数据要素公共服务平台和“数据资源持有权证书”“数据加工使用权证书”“数据产品经营权证书”（三证）向全国发放，助力数据确权、数据交易等业务开展。 CXO UNION-CXO联盟（cxounion.cn）

翻译：

Wang Chunhui: Data assets into the table must first pay attention to data quality and application value

Recently, Wang Chunhui, double professor of Cyberspace Security College of Zhejiang University and director of Digital Economy Research Institute of the United Nations World Silk Road Forum, participated in the “Promotion of data assets into the Table Seminar” hosted by People’s Net and People’s Data, and expressed his opinions at the seminar.

Wang Chunhui pointed out that the “twenty Articles of data” has built “four basic institutional systems”, that is, the data property rights system, which should focus on the protection of rights and interests and the compliance of use; Data elements circulation and trading system, focusing on compliance efficiency, integration of both inside and outside the field; Data element income distribution system should reflect efficiency and promote fairness; Data element security governance system, the main focus is security, controllable, flexible and inclusive. In the “policy support” part of “Data 20”, it is required to “explore new modes of data asset entry into the table”. Wang Chunhui noted the scope of application of the “Interim Provisions” and believed that the “Interim Provisions” is an exploratory provision that should be updated and adjusted in a timely manner with the development of data-related theories and practices in the future. CXO UNION-CXO联盟（cxounion.cn）

Wang Chunhui believes that the value of data assets as a component of enterprise assets may be different from the value as a single asset, and its value depends on the extent of its contribution to enterprise value.

The demand of enterprises for data factors is derived from the demand of product market, that is, how many data assets enterprises need to develop or purchase or reprocess data assets into factors to enter the production field. The price or remuneration they are willing to pay for the development of data factors depends on how much the development and use of data factors can improve the labor productivity of enterprises. And how much profit they make in the product market. Therefore, it is necessary to focus on studying and revealing the mechanism of how data elements create value by improving labor productivity.

Second, Wang Chunhui said that there are some key points that need to be noted in the requirements for enterprise data resources in the “Interim Provisions” :

Regarding the legal ownership and control of enterprises, the use of “legal” expression, rather than “according to law”, on the one hand, because there is no relevant law to rely on, on the other hand, “legal” focuses on the procedure, the law can be prohibited.

Ias 38 Intangible Assets (IA S38) defines “intangible assets” as non-physical, identifiable non-monetary assets that are held for the production or supply of goods or services, leased to other entities, or for management purposes. The definition of intangible assets in China’s Accounting Standards for Business Enterprises No. 6 – Intangible assets is: identifiable non-monetary assets without physical form owned or controlled by enterprises. From the definition of “intangible assets” in international accounting standards and China’s accounting standards for business enterprises, it can be seen that the basic feature of intangible assets is “recognizability”.

“Data Article 20” emphasizes that the requirements of “original data does not go out of the domain, data availability is not visible” are provided with products and services such as models and verification – data does not move the model, data does not move the value. Obviously, data assets do not fully meet the definition of “intangible assets” in accounting standards, and are different from traditional real estate, movable property, and identifiable non-monetary assets similar to intellectual property without physical form. CXO UNION-CXO联盟（cxounion.cn）

Data resources become factors of production and belong to the input end of factors, which are generally transformed by two ways: The first way is the facelization of data resources, that is, data factor resources are combined as means of production with workers with certain digital and intelligent application skills and production operations, and put into the production process. Driven by computing power and various algorithms, they become resources or tools that workers must use in production, so as to become realistic and valuable production factors. The second way is to put the data product that has been generated into the process of reproduction, making it a factor of production.

Third, Wang Chunhui believes that the attributes of data assets should focus on the quality of data generation, especially the application value that can bring economic benefits to enterprises.

The quality elements of data assets and the application value of data assets are the overall focus of data assets. The quality of data is crucial, including data security, authenticity, accuracy, consistency, integrity, normalization, timeliness, etc.

The application value of data assets mainly includes application scope, application scenario, business model, supply and demand relationship, correlation relationship, and business risk. At present, the description of the “Interim Provisions” in this aspect is still unclear, and it needs to be further improved in the future. CXO UNION-CXO联盟（cxounion.cn）

Data assets into the table is imminent, people’s data is looking forward to working together with all sectors to promote the further development of data assets into the table.

People’s Data takes the opportunity of building people’s cloud, people’s chain, data elements public service platform and other projects, striving to be a first-class data service provider, striving to be a first-class data integration platform, actively doing a good job of data transaction broker, data industry operator, data application scenario innovator, leading the development trend of big data. In 2023, People’s Data launched the first national data elements public service platform and the “data resource right certificate”, “data processing right certificate” and “data product right certificate” (three certificates) were issued to the country to help data rights confirmation, data trading and other businesses. CXO UNION-CXO联盟（cxounion.cn）

由CXO UNION-CXO联盟（cxounion.cn）转载而成，来源于人民数据；编辑/翻译：CXO UNIONCXO联盟小U。

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