数据资产分类、登记相关的两项国家标准将于9月1日起施行

金吾财讯
Aug 28

金吾财讯 | 据央视新闻,今日(28日)从国家标准委了解到,《资产管理数据资产分类与代码》《资产管理数据资产登记指南》两项国家标准9月1日起将正式实施。据介绍,《资产管理数据资产分类与代码》国家标准遵循《固定资产等资产基础分类与代码》的分类与编码原则,在“信息数据类无形资产”大类下,进一步将数据资产划分为结构化数据、半结构化数据、非结构化数据三小类,具体包括15个细类,既兼顾分类粒度与实用性,也预留拓展空间,满足数据资产类型快速演进和创新迭代的需求。《资产管理数据资产登记指南》国家标准确立了数据资产登记的总体原则,明确了数据资产登记实施方、登记内容、登记流程和要求,重点围绕数据资产初始登记、变更登记和注销登记3个环节,提出资产台账登记和会计账簿登记的具体要求,形成岗位职责清晰、流程规范的数据资产登记管理体系。

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