In the era of digital economy,data is one of the important production factors and the core competitiveness of enterprise development. At present,most domestic companies are at a critical stage of digital transformation and upgrading,and the demand for data assets recorded with exact value is growing. However,accounting and valuation standards for data assets are not yet unified,and enterprise data can be divided into two types:outsourcing and self-production. Outsourced data assets often have a clear accounting value,whereas enterprise homemade data is difficult to value due to the extensive complexity of the materials and manpower involved. In view of this,this paper evaluates the value of enterprises' self-made data assets based on the multi-period excess return model,and selects the operating data of Zhejiang culture as samples to verify the rationality of the model.
关键词
数据资产价值/评估剩余法/多期超额收益模型
Key words
data asset valuation/residual method/multi-period excess return model
万方数据