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

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 analyzing possible bottlenecks of the documents, the article proposes that enterprises cannot complete data ownership confirmation through a single registration. They need to go through three stages of registration preparation, 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.

Key words: Enterprise data, Data assetization, Local policies, Data right confirmation registration, Data classification and grading right confirmation, Data assets accounting into the table