GB/T 47950-2026 资产管理 数据资产登记指南

ICS03.100.60

CCSA02

中华人民共和国国家标准

GB/T47950—2026

资产管理数据资产登记指南

Assetmanagement—Guidancefordataassetsregistration

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/T47950—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总体原则·················································································································2

4.1安全性··············································································································2

4.2合规性··············································································································2

4.3可追溯性···········································································································2

5登记实施方··············································································································2

6登记内容·················································································································2

6.1资产台账登记·····································································································2

6.2会计账簿登记·····································································································2

7登记流程·················································································································2

7.1登记流程图········································································································2

7.2初始登记···········································································································3

7.3变更登记···········································································································3

7.4注销登记···········································································································3

8登记系统·················································································································4

8.1系统工具···········································································································4

8.2信息要点···········································································································4

附录A（资料性）数据资产登记信息要点提示····································································5

A.1基本信息···········································································································5

A.2财务信息···········································································································5

A.3使用信息···········································································································5

A.4授权信息···········································································································6

A.5处置信息···········································································································6

参考文献·····················································································································7

Ⅰ

GB/T47950—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）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/T47950—2026

资产管理数据资产登记指南

1范围

本文件确立了组织开展数据资产登记的总体原则，提供了数据资产登记实施方、登记内容、登记流

程和登记系统的指导。

本文件适用于组织对数据资产进行登记。

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/T33172资产管理综述、原则和术语

GB/T47949资产管理数据资产分类与代码

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。

3.2

数据资产确认dataassetconfirmation

组织按规定对数据资源进行识别判断，并将符合资产确认条件的数据资源作为数据资产管理的

过程。

3.3

数据资产信息卡dataassetcard

记录数据资产基本信息、财务信息、使用信息、授权信息和处置信息等的载体。

3.4

数据资产登记dataassetregistration

组织对已确认的数据资产，通过数据资产信息卡、资产台账等予以记载的活动。

3.5

数据资产台账dataassetregister

汇总数据资产信息卡信息，进行数据资产记录与管理的台账。

3.6

数据资产备查簿dataassetsubsidiaryrecord

对暂不具备确认登记条件的数据资产，进行辅助性记录和管理的备查簿。

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