数据要素纳入财务体系的实现路径:数据产品化

The Approach of Integrating Data into Financial System:Data Productization

数据作为生产要素时,是指参与到生产经营活动中的数据。数据具有四大属性,包括主权属性、人身属性、公共属性、价值属性。从位阶来看,主权属性高于人身属性,人身属性高于公共属性,公共属性高于价值属性。除主权不可侵犯之外,还要将人格权置于优先地位,落实数据关联对象对于数据的决定权,作为数据公共利用和价值释放的前提。因此,数据并不能简单和财务体系对接。只有在关联对象授权处理并让渡人格权的前提下,数据获得物权意义上的权益确定,才有可能成为拥有所有权的数据资产或者拥有用益物权的数据资源,从而和财务体系对接。将数据要素纳入财务系统可以通过数据产品化实现。海南数据产品超市是这一路径的具体实践和深度探索。

Data involved in the process of production and trading is regarded as a factor of production.Data possesses four attributes:sovereignty,personal,public,and value(priorities from high to low).Beyond the inviolability of sovereignty,personality rights must be prioritized,ensuring data-associations have decision-making power over the data,as a prerequisite for public utilization and value release of data.Therefore,data cannot be simply integrated into the financial system.Only under the circumstance of data-associations authorize the processing and waive their personality rights,can data acquire rights in the sense of real right,making it possible to become data assets with ownership or data resources with usufructuary rights,thereby to be integrated into the financial system.The integration of data into the financial system is achieved through the data productization.Hainan Data Product Supermarket is a concrete practice and in-depth exploration of this approach.