摘要： 数据资产作价出资是数据资产流通利用的形式创新。数据资产出资的制度展开应依数据本质属性,遵循公司法价值理念,妥当权衡自治与管制,对出资规则做适应性解释。数据资产的出资标的是数据财产权,出资人既可以完整的数据财产权出资,也可以独立的数据使用权、经营权出资。因数据流通利用是数据价值实现的主要方式,以数据使用权、经营权出资应成为数据资产出资的主要形式,且是公共数据出资的唯一形式。出资协议签订方面,专业评估机构评估并非必要,出资人与公司协商确定价格即为公允价格;协议内容上,不应限制出资比例,但应要求所出资数据与公司经营存在关联性。出资义务履行方面,出资人负有依协议约定不得许可他人利用数据等附属义务,该义务在出资人转让股权时不消灭且不转移。瑕疵出资应对方面,应着重完善董事等经营管理人员维护资本充实责任体系,应在细致区分董事角色和清晰界分评估、催缴、验收等职责基础上实现董事责任细化。

关键词: 数据资产出资, 自治与管制, 出资标的, 评估作价, 瑕疵出资

Abstract: The contribution of data assets as capital represents an innovative form of data asset circulation and utilization.The development of institutional rules should be based on the essential attributes of data, adhere to the fundamental value concepts of Company Law, and appropriately balance autonomy and regulation, making adaptive interpretations to the existing capital contribution rules within the Company Law framework.The subject matter of data asset contribution is the property right in data.A contributor may make capital contribution either with the full property right in data, or with an independent right to use or operate data.Since the circulation and utilization of data constitute the main way to realize data value, contribution based on the right to use or operate data should serve as the primary form of data asset contribution, and the sole form for the contribution of public data.Concerning the contribution agreement, valuation by a third-party appraisal institution is not mandatory; the price mutually agreed upon by the contributor and the company is deemed fair.In terms of agreement terms, restricting the proportion of data asset contribution is unnecessary.However, the contributed data assets should be required to be relevant to the company's business operations.Regarding the performance of contribution obligations, contributors typically bear collateral obligations.These collateral obligations do not terminate or transfer upon the contributor's subsequent sale of their shares.In terms of liability for capital deficiencies, it is essential to enhance the responsibility system for directors and management in maintaining capital adequacy.This involves clearly distinguishing the roles of directors and defining responsibilities for assessment, collection, and inspection to achieve a more detailed accountability framework for directors.

Key words: Data Asset Contribution as Capital, Autonomy and Regulation, Subject Matter of Contribution, Valuation and Pricing, Defective Capital Contribution