企业数据资产管理——基于审计视角
Enterprise Data Asset Management—Based on Audit Perspective

在大数据时代，爆发式增长的企业数据蕴藏着巨大价值，数据资产的入表工作也掀起巨大浪潮。企业数据资产管理是众多学者讨论的议题，如何构建更加科学、专业的管理体系，如何保障企业数据能最终在经济活动中发挥价值，以审计视角构建管理体系可以更好地回答这些问题。本文从生命周期理论出发，探索“资源化–资产化–资本化”三阶管理体系在企业数据资产管理中的关键节点，构建审计框架进行应对，发挥审计在企业数据资产管理体系中专业的监督、评价职能，维护企业数据资产的合规性、安全性，为日后数据资产发挥价值提供专业保障。
In the era of big data, the explosive growth of enterprise data holds enormous value, and the entry of data assets into the SOFP has also sparked a huge wave. Enterprise data asset management is a topic of discussion among many scholars. How to build a more scientific and professional management system, and how to ensure that enterprise data can ultimately play its value in economic activities, can be better answered by constructing a management system from an audit perspective. Starting from the life cycle theory, this article explores the key nodes of the “resource—asset—capitalization” three-level management system in enterprise data asset management, constructs an audit framework to respond, and leverages the professional supervision and evaluation functions of audit in the enterprise data asset management system to maintain the compliance and security of enterprise data assets, providing professional guarantees for the future value realization of data assets.