Taihe Information | The Ministry of Finance Clarifies the Classification and Registration Procedures for Data Assets

Release Date:

2026-07-21

On July 17, the Ministry of Finance’s official website released two national standards for data assets: “Data Asset Management—Classification and Codes” and “Data Asset Management—Guidelines for Data Asset Registration.” The two standards were drafted under the auspices of the Ministry of Finance, providing operational guidance to facilitate the integration of data assets into asset management information systems and to ensure the standardized and orderly conduct of data asset management.

Among them, the classification of data assets is clearly defined. Data assets are categorized into three broad types—structured data, semi-structured data, and unstructured data—along with 16 specific subcategories. The classification is further refined hierarchically across major, intermediate, and minor categories, balancing granularity with practicality.

The Data Asset Registration Guide clarifies the implementing entities, registration content, procedures, and requirements for data asset registration. Focusing on the three key stages—initial registration, modification, and cancellation—it sets forth specific requirements for both asset ledger registration and accounting record registration, thereby establishing a data asset registration management system characterized by clearly defined roles and standardized processes.

Recently, according to the Ministry of Finance’s official website, the National Standardization Administration has officially released two standards: “Data Asset Classification and Coding for Asset Management” (GB/T 47949-2026) and “Guidelines for Data Asset Registration in Asset Management” (GB/T 47950-2026). Both standards were drafted under the auspices of the Ministry of Finance, providing practical guidance to integrate data assets into asset management information systems and to ensure the standardized and orderly management of data assets. These measures are expected to unlock the full potential of data assets and promote high-quality development of the digital economy.

01 Classify and encode data assets

“Data Asset Management: Classification and Codes for Data Assets” adheres to the classification and coding principles set forth in “Basic Classification and Codes for Fixed Assets and Other Assets” (GB/T 14885-2022). Focusing on the fundamental attributes of data as a factor of production, it categorizes data assets into three main types—structured data, semi‑structured data, and unstructured data—and further subdivides them into 16 specific subcategories. The classification is hierarchically structured at the levels of major category, intermediate category, and minor category, balancing granularity with practical applicability. At the same time, the standard reserves room for expanding the classification codes to accommodate the rapid evolution and innovative iteration of data asset types.

Specifically, in accordance with the linear classification system and a hierarchical coding approach, this document divides data asset classification codes into five levels—categories, major classes, intermediate classes, minor classes, and detailed classes—with the corresponding code structure illustrated in the figure.

The code consists of one uppercase English letter and ten Arabic numerals, with the leading letter denoting “Asset” and represented by the initial “A”.
Level 1 category 08 denotes the “Intangible Assets” category; Level 2 major class 06 denotes the “Information and Data‑Related Intangible Assets” major class; Level 3 sub‑class 02 denotes the “Data” sub‑class; and Levels 4 and 5 respectively designate the data asset sub‑sub‑classes and specific categories.
In the fifth-level subcategory, code “99” denotes a containment item and is primarily used to represent data assets that have not yet been listed.

The data asset classification code table is as follows:

02 Providing operational guidance for data asset registration work

The “Guidelines for Data Asset Registration in Asset Management” establishes the overarching principles for data asset registration, specifies the implementing entities, registration content, procedures, and requirements, and focuses on three key stages—initial registration, amendment, and cancellation. It sets forth detailed requirements for both asset ledger registration and accounting record‑keeping, thereby creating a data asset registration management system characterized by clearly defined roles and standardized processes.

The flowchart for the data asset registration process is shown below: