2026.09.01-《资产管理 数据资产登记指南》GB_T 47950-2026

ICS 03.100.60 CCS A 02 中华人民共和国国家标准 GB/T 47950 —2026 资产管理 数据资产登记指南 Asset management —Guidance for data assets registration 2026 ⁃07⁃02 发布 2026 ⁃09⁃01 实施 国家市场监督管理总局 发 布 国家标准化管理委员会 GB/T 47950—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