兰州交通大学学报2024,Vol.43Issue(4) :10-16.DOI:10.3969/j.issn.2096-9066.2024.04.002

铁路数据资产流通价值下数据资产定价

Research on Data Asset Pricing under the Value of Railway Data Asset Circulation

王雅 张博勇 王旭琴 赵娅琴
兰州交通大学学报2024,Vol.43Issue(4) :10-16.DOI:10.3969/j.issn.2096-9066.2024.04.002

铁路数据资产流通价值下数据资产定价

Research on Data Asset Pricing under the Value of Railway Data Asset Circulation

王雅 1张博勇 1王旭琴 1赵娅琴1
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作者信息

  • 1. 兰州交通大学大学经济管理学院,兰州 730070
  • 折叠

摘要

随着大数据技术的发展,数据作为生产要素在经济中起到关键作用,企业逐渐开始利用大数据通过各种方式赋能,以求能给企业带来更大利益.交通是经济建设的"先行官",铁路是交通体系的重要一环,其积累的大量数据资源具有极高的应用价值.铁路信息数据化的底层逻辑是通过对数据的开发和对数据进行二次分析,将数据跨行业、跨系统传递利用,从而推动数据价值的增值.本文结合铁路数据动态性复杂、保密性强等特点,挖掘铁路数据资产定价的影响因素,通过对传统定价方法进行改进,结合AHP分析法构建出更切合实际的铁路数据资产价值评估模型.

Abstract

With the development of big data technology,data plays a key role in the economy as a factor of produc-tion,and enterprises have gradually began to use big data to empower them in various ways in order to bring greater benefits to enterprises.Transportation is the"forerunner"of economic construction,and railways are an important part of the transportation system,and the large number of data resources accumulated by it have extremely high ap-plication value.The underlying logic of railway information digitization is to transfer and utilize data across industries and systems through the development of data and the secondary analysis of data,so as to promote the value-added of data.Based on the characteristics of railway data,such as complex dynamics and strong confidentiality,this paper looks for the influencing factors of railway data asset value.By improving the cost method and combining the AHP a-nalysis method,a new and more realistic railway data asset valuation model is constructed.

关键词

铁路数据资产/数据价值评估/成本法

Key words

railway data assets/data valuation/cost method

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基金项目

中国商业会计学会2024年重点科研课题立项课题()

出版年

2024
兰州交通大学学报
兰州交通大学

兰州交通大学学报

影响因子:0.532
ISSN:1001-4373
参考文献量17
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