Data, as a factor of productivity, is considered to be the fifth largest factor of production in society after land, labor, capital, and technology. In order to make data an important strategic resource to promote the construction of digital China and accelerate the development of the digital economy, and to improve the management of data elements, the management of data elements is initially divided into three stages: data resource, data assetization and data capitalization.
At present, with the continuous advancement of informatization construction, the application and collection of various digital platforms have developed to a certain extent, forming a large data native pool, and at the same time, data resources have been realized through data governance. In order to further promote the management of data elements and carry out data assetization, Document No. 141 of the Ministry of Finance of the People's Republic of China in 2023 "Guiding Opinions on Strengthening Data Asset Management" points out the establishment of a data asset management system, promote the compliant and efficient circulation and use of data assets, and build a data asset management pattern of co-governance and sharing, and the Notice on Strengthening the Management of Data Assets of Administrative Institutions in Document No. 1 of 2024 of the Asset Management Department of the Ministry of Finance All levels of unit are required to refine management requirements, strengthen the management of data assets at their source, and in the course of performing their duties or providing public services in accordance with law, they shall independently collect, produce and process data to form assets in accordance with the scope, methods, and technical standards provided.
On August 1, 2023, the Ministry of Finance issued a notice on the Interim Provisions on the Accounting Treatment of Enterprise Data Resources in order to standardize the accounting treatment related to enterprise data resources and strengthen the disclosure of relevant accounting information. This is the implementation and refinement of "exploring the new mode of data assets into the table" in the "20 Data Articles", and it is also an important step for data assets to finally move towards data capital.
How to manage and utilize these data resources, maximize their potential role, reflect the value of data assets, and give full play to the multiplier effect of data elements has become a problem that enterprises must solve from the track of data resource to the track of data assets.
Over the past two years, Jiahua Technology has closely followed the policy, and is a pilot demonstration unit of the national digital economy, the first batch of pilot enterprises for data asset value evaluation in the country, and the first batch of pilot enterprises for data asset entry in Beijing.
- Strengthen the asset-based management of data resources - an intelligent management platform for data elements
In order to further promote the continuous development of the valorization of data elements, Jiahua has combined its own data governance experience and core technologies such as large models to create an "intelligent management platform for data elements", which is convenient for itself to complete the valorization of data elements on the one hand, and on the other hand, it can help the government and enterprises and institutions sort out the data assets they hold, collect, enter them into the table, and evaluate the value of data assets, reflect the financial attributes of data assets, form high-evaluation data assets, and maximize the value of data assets.
The intelligent management platform for data elements is mainly composed of six core sections, including asset planning, data access, cost collection, asset operation, simulated reporting and disclosure, and simulated evaluation. Asset planning, which is used for the creation and planning of data assets in the early stage. When creating a data asset, it is associated with relevant data information and asset cost planning, and fills in the compliance ownership information related to the data resource, plans the data model, and confirms that the account is an inventory or intangible asset according to the source and purpose of the asset. For data access, it is necessary to clarify the relevant management information of the entered data, aiming to help enterprises clarify the data ownership information and data management from the source. The platform flexibly supports various data sources and database types, including but not limited to relational databases, non-relational databases, and unstructured data, and provides data governance tools such as quality management, security management, data development, and data standards management. Cost collection, manage data costs by labor, materials, and expense classifications, adapt to enterprise financial expense management, and select payment types when creating costs, including data collection, data desensitization, data analysis, etc. Asset operation, the data assetization life cycle is divided into three states: expense period, assetization period and asset confirmed, providing data asset order management, and filling in amortization information when ending assetization, if it is an intangible asset. Assist enterprises in various operations such as asset disposal, asset amortization, and asset impairment. Simulated reports and disclosures, generate corresponding asset ledgers according to the corresponding recognition accounts, and provide disclosure report generation functions, support local data export and external import to generate disclosure report models, and provide enterprises with comprehensive data asset management and financial information disclosure services. Simulation evaluation, using large model technology, can realize enterprise data asset planning guidance and compliance authentication judgment, data quality evaluation, automatic cost allocation and aggregation, asset health diagnosis, asset operation guidance, simulate data asset value evaluation, and generate evaluation reports.
2. Promote the operation of data assets, a factor of production - the ecological environment and the dual-carbon cloud map
With the Internet of Things technology as the core, Jiahua Technology has deeply cultivated the ecological environment and the field of carbon peaking and carbon neutrality, expanded the smart city, and has precipitated a large number of data resources in the past 20 years of development and accumulation.
With the accumulation of factors, we have precipitated the carbon emission data and related economic data indicators of various provinces, cities and counties since 1997, and at the same time have the environmental data of more than 700,000 enterprises across the country. In the past 10 years, the ambient air quality monitoring data has been selected and gathered more than 200 types of data indicators in the past ten years, urban economic data, population data, vehicle ownership, traffic flow data, and nearly 3,000 emission reduction project information certified by the state for voluntary emission reduction. For data processing, Jiahua Technology was approved for the construction of the country's first national industrial Internet secondary node based on carbon data, and provided identification for carbon emission data and ecological environment data, and "named" each piece of data, which revealed the origin and relationship of the data. In addition to providing some basic data analysis, the dual-carbon cloud map also provides some AI data analysis services and expert services. The platform has a built-in KAYA model to help users achieve peak prediction, neutralization and deduction. In addition to providing users with basic data retrieval services, data products can also form data products such as "one map of cities" for more than 300 cities, "one map of one station" for nearly 2,000 air quality stations and "regional carbon ledgers" for more than 3,000 regions for regional environment and carbon management, realizing a "plug and play" SaaS service model.
By establishing and improving the data asset operation and management system, Jiahua Technology promotes enterprises to maintain and increase the value of data assets, promotes the sustainable virtuous cycle of data assets, forms the ability of continuous value-added of data assets, and realizes the digital transformation of information engineering digitalization and data value elementalization.
Author: Wang Qiang, Deputy Director of the Data Operation Department of Cloud Chain Big Data Center of Rock Jiahua Technology Group