科学数据权治理模式研究——基于资产属性与权利模式比较的分析

Research on governance model of scientific data rights:analysis based on asset attribute and the comparison of rights Model

摘要:

研究基于《企业会计准则第6号-无形资产》分析科学数据的资产属性，研究科学数据的特征与类型，比较科学数据主流治理模式的优劣，构建科学数据的权利治理模式。具体而言，科学数据属于新型无形资产，基于“主体维度-场景维度-加工维度”可分为私有数据、信息痕迹数据、平台衍生数据、公共数据和公共衍生数据。从系统性、平衡性、适用性、可行性等方面辨析，发现数据权模式具有明显优势，依据已有数据治理相关制度为蓝本构建数据权模式，明确数据权的权利类型、内容、获得与行使方式。

Abstract:

The study analyzes the asset attributes of scientific data based on accounting Standards for Business Enterprises No. 6 - Intangible Assets, Think deeply about the characteristics and types of scientific data, compare the advantages and disadvantages of mainstream governance models of scientific data, construct the rights governance model of scientific data. Specifically, scientific data is a new type of intangible asset, which can be divided into private data, information trace data, platform derived data, public data and public derived data based on the "subject dimension - scene dimension - processing dimension". From the aspects of systematicness, balance, applicability and feasibility, it can be found that the data rights model has obvious advantages. Based on existing data governance related systems, the study builds data rights model and clarifies the right types, contents, acquisition and exercise of data rights.