数据治理：一般公认信息原则 Generally Accepted Information Principles (GAIP)

关于数据治理（Data Governance），John Ladley 在他的书中借鉴公司会计领域的 GAAP 准则提出了 Generally Accepted Information Principles (GAIP) 概念。

中文：一般公认信息原则

书名：Data Governance: How to Design, Deploy and Sustain an Effective Data Governance Program

GAAP：是指美国会计准则，或一般公认会计原则，Generally Accepted Accounting Principles

GAIP 还没有得到业界的普遍认可，但是他提出的方法是贴着 GAAP 的会计原则，从资产、负债的角度去理解数据和内容，揭示出了问题的本质。所以，值得借鉴学习。

Generally Accepted Information Principles (GAIP)

Content as Asset

• Data and Content of all types are assets with all the characteristics of any other assets. Therefore, they should be managed, secured, and accounted for as other material or financial assets.

Real Value

• There is value in all data and content, based on their contribution to an organization's business/operational objectives, their intrinsic marketability, and/or their contribution to the organization's Goodwill (balance sheet) valuation.

Going Concern

• Data and content are not viewed as temporary means to achieve results (or merely as a business by-product), but are critical to successful, ongoing business operations and management.

Risk

• There is risk associated with data and content. This risk must be formally recognized, either as a liability or through incurring costs to manage and reduce the inherent risk.

Due Diligence

• If a risk is known, it must be reported. If a risk is possible, it must be confirmed.

Quality

• The relevance, meaning, accuracy, and life cycle of data and content can affect the financial status of an organization.

Audit 

• The accuracy of data and content is subject to periodic audit by an independent body.

Accountability

• An organization must identify parties which are ultimately responsible for data and content assets.

Liability

• The risks of information means there is a financial liability inherent in all data or content that is based on regulatory and ethical misuse or mismanagement.