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数据资产研究进展及未来展望

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[研究目的]数据资产作为新型生产要素,在数字经济时代具有重要价值,深入探究数据资产当前研究现状和研究短板,有利于进一步开发其学术价值,为数据资产研究的深入发展提供借鉴和指导.[研究方法]采用文献综述法从数据资产定义与分类、价值计量、管理与运营、如何"入表"等关键问题对国内现有研究进行了全面梳理和深入分析,在此基础上提出了数据资产研究存在的不足和未来展望.[研究结论]现有数据资产研究虽在多个方面取得了进展,但仍在数据资产的价值计量、产权制度研究、跨学科融合、信息列报等方面存在诸多研究短板,未来研究可进一步从数据资产定价与生成机制、数据资产价值综合计量模型开发、数据资产产权立法等方面展开,还可全面深化对数据资产的持续管理与优化、数据资产安全维护、数据资产合规列报等方面的研究,为促进数据资产的有效管理、利用和进一步推动数字经济的发展提供依据.
Research Progress and Future Prospects of Data Assets
[Research purpose]Data assets,as a new type of production factor,have significant value in the digital economy era.By deeply exploring the status quo and shortcomings of research on data assets,it is expected to further develop their academic value and provide reference and guidance for the in-depth development of data assets research.[Research method]Using the literature review method,a comprehensive and in-depth analysis is conducted on the existing domestic research from the key issues such as the definition and classification of data assets,value measurement,management and operation,and how to"enter the table".On this basis,the shortcomings of data assets research and future prospects are proposed.[Research conclusion]Although the current research on data assets has made progress in many aspects,there are still many research shortcomings in areas such as the value measurement of data assets,the research on the property rights system,interdisciplinary integration,and information reporting.Future research can further unfold from aspects such as the pricing and generation mechanism of data assets,the development of a comprehensive measurement model for data asset value,and the legislation of data asset property rights.It can also comprehensively deepen the research on the continuous management and optimization of data assets,the maintenance of data asset security,and the compliant reporting of data assets,providing a basis for promoting the effective management and utilization of data assets and further promoting the development of the digital economy.

data assetsvalue measurementdisclosure requirementsdata property rightsfactors of production

刘利、杨雨露

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西南民族大学商学院,四川,成都,610041

云南财经大学商学院,云南,昆明,650221

数据资产 价值计量 披露要求 数据产权 生产要素

2024

科技智囊
北京市科学技术研究院

科技智囊

ISSN:1006-3676
年,卷(期):2024.(9)