GB/T 47949-2026 资产管理 数据资产分类与代码

ICS35.040

CCSA24

中华人民共和国国家标准

GB/T47949—2026

资产管理数据资产分类与代码

Assetmanagement—Classificationandcodesfordataassets

2026⁃07⁃02发布2026⁃09⁃01实施

国家市场监督管理总局

国家标准化管理委员会发布

GB/T47949—2026

目次

前言··························································································································Ⅲ

1范围·······················································································································1

2规范性引用文件········································································································1

3术语和定义··············································································································1

4分类原则·················································································································1

5编码方法与代码结构··································································································1

6代码表····················································································································2

附录A（资料性）数据资产分类应用示例··········································································4

参考文献·····················································································································5

Ⅰ

GB/T47949—2026

前言

本文件按照GB/T1.1—2020《标准化工作导则第1部分：标准化文件的结构和起草规则》的规

定起草。

请注意本文件的某些内容可能涉及专利。本文件的发布机构不承担识别专利的责任。

本文件由全国资产管理标准化技术委员会（SAC/TC583）提出并归口。

本文件起草单位：中华人民共和国财政部资产管理司、中国标准化研究院。

本文件主要起草人：单仁慧、徐淑、高大平、余建宏、刘波、张戈、张志辉、冯静、刘瑞悦、张俊仪、高昂。

Ⅲ

GB/T47949—2026

资产管理数据资产分类与代码

1范围

本文件确立了数据资产的分类原则，规定了数据资产的编码方法与代码结构，并给出了分类与代

码表。

本文件适用于对作为无形资产管理的数据资产进行配置、登记、清查、报告等。

注：分类与代码聚焦数据资产基本属性，以满足资产信息化管理需求，不改变现有会计准则制度中对数据资产会计

科目的定义和分类。

2规范性引用文件

下列文件中的内容通过文中的规范性引用而构成本文件必不可少的条款。其中，注日期的引用文

件，仅该日期对应的版本适用于本文件；不注日期的引用文件，其最新版本（包括所有的修改单）适用于

本文件。

GB/T14885固定资产等资产基础分类与代码

GB/T33172资产管理综述、原则和术语

3术语和定义

GB/T33172界定的以及下列术语和定义适用于本文件。

3.1

数据资产dataasset

组织过去的交易或事项形成的，由组织合法拥有或控制的，预期能够产生服务潜力或带来经济利

益流入的数据资源。

4分类原则

本文件依据GB/T14885的分类原则，按对象基本属性分类。

5编码方法与代码结构

5.1本文件遵循GB/T14885中规定的线分类法和分层次编码方法，将数据资产分类代码划分为门

类、大类、中类、小类和细类5级，其代码结构如图1所示。

图1数据资产分类代码的构成

1