Standard No.:	T/JSGSYX 010-2026
English Name:	Guidelines for data asset accounting of expressway operating entities
Chinese Name:	高速公路营运单位数据资产入表导则
Chinese Classification:	A00    Standardization and Quality Management
Professional Classification:	T/    Social Organization Standard
ICS Classification:	03.100.60 03.100.60    Accountancy 03.100.60
Source Content Issued by:	Jiangsu Expressway Operation Management Association
Issued on:	2026-02-06
Implemented on:	2026-2-21
Status:	valid
Target Language:	English
File Format:	PDF

本文件提供了高速公路营运单位数据资产入表的术语和定义、总体原则、基本要素与组织管理、数据资产识别、数据治理与质量评估、数据确权与登记、数据资产估值与入表、入表优先级等方面的指导。
本文件适用于高速公路营运单位数据资产的入表。