信息通信技术与政策2026，Vol.52Issue(5)：16-21,6.DOI:10.12267/j.issn.2096-5931.2026.05.003
证券公司高质量数据资源入表探索与实践
Exploration and practice of high-quality data resource accounting recognition in securities firms
许立芳 1李佳林 1郝宏宇1
作者信息
- 1. 中信建投证券股份有限公司,北京 100020
- 折叠
摘要
Abstract
Currently,the recognition of data elements as assets has become a central concern in the industry.Drawing on practical observations of data governance in the securities industry,this study systematically reviews the policy evolution and industry landscape of high-quality dataset construction,and provides an in-depth analysis of the structural bottlenecks and institutional challenges encountered by the securities industry in building investment datasets and recognizing data resources in financial statements.By integrating perspectives from data governance,asset recognition,and accounting measurement,this paper constructs a theoretical framework covering organizational optimization,data standardization,compliance and rights-confirmation mechanisms,and cost-benefit measurement methodologies.It further proposes a phased implementation roadmap for data resource accounting recognition,aiming to offer theoretical insights and decision-making references for financial institutions' value-oriented transformation of data elements.关键词
高质量数据集/投资数据集/数据资源/数据资产/价值评估Key words
high-quality dataset/investment dataset/data resources/data asset/value assessment分类
管理科学引用本文复制引用
许立芳,李佳林,郝宏宇..证券公司高质量数据资源入表探索与实践[J].信息通信技术与政策,2026,52(5):16-21,6.
