摘要
数据是数字化转型的重要战略资产,其分类核算是提升数据管理效率与价值实现的关键工具。基于数据全生命周期,构建兼顾经济效益和社会效益的分类核算框架,并针对档案数据的长期保存和治理价值提出优化方案。研究表明,分类核算能够规范数据确权与财务处理,提升价值评估与共享效率,强化数据安全、隐私保护与合规管理,支持动态风险控制和资源优化配置。针对档案数据,分类核算框架重点关注存储、维护及处置成本的精细核算,结合社会文化效益评估,实现高效管理与长期价值开发。分类核算的全面应用将推动数据资产从普通资源向核心资产转型,为企事业单位与公共部门提供科学指导,有力支撑数据资产管理体系建设。
Data is an important strategic asset of digital transformation,and classification accounting is a key tool to improve its management efficiency and value realization.Based on the whole life cycle of data,a classified accounting framework that takes into account economic and social benefits is constructed,and an optimization scheme is proposed especially for the long-term preservation and governance value of archival data.Research shows that classified accounting can standardize data ownership and financial processing,improve the efficiency of value assessment and sharing,strengthen data security,privacy protection and compliance management,and support dynamic risk control and optimal allocation of resources.For archival data,the framework focuses on the fine accounting of storage,maintenance and disposal costs,combined with the assessment of social and cultural benefits,to achieve efficient management and long-term value development.The comprehensive application of classified accounting will promote the transformation of data assets from ordinary resources to core assets,provide scientific guidance for enterprises and public departments,and strongly support the construction of data asset management system.
作者
廖凯茵
陈宇丹
何子煊
LIAO Kaiyin;CHEN Yudan;HE Zixuan(Guangdong Power Grid Co.,Ltd.,Guangzhou 510600;School of Interdisciplinary Studies,Renmin University of China,Beijing 100872)
出处
《山西档案》
北大核心
2024年第11期21-28,共8页
Shanxi Archives
关键词
数据资产
数据分类
分类核算
档案数据
Data assets
Data classification
Classification accounting
Archival data
