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数据资产价值评估研究综述

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随着数字技术的不断革新,数据被纳入生产要素之中,与各个领域深度融合.数据资产作为一种新兴的资产,对其价值评估仍然处于探究阶段.文章通过文献研究,首先回顾了数据资产的定义、种类划分,其次对数据资产的基本属性、价值影响因素、评估方法进行梳理,最后为了数据资产的价值能够被更好地评估而作出对未来的展望,以期为数据资产的理论研究提供一定的借鉴.
Review of Research on Data Asset Value Assessment
With the continuous innovation of digital technology,data has been incorporated into production factors and deeply integrated with various fields.As an emerging asset,the value assessment of data assets is still in the exploratory stage.Through the method of literature research,this paper firstly reviews the definition and classification of data assets.Secondly,it combs through the basic attributes,value influencing factors,and assessment methods of data assets.Finally,it makes a future outlook for the better assessment of the value of data assets,in order to provide a certain reference for the theoretical research of data assets.

data assetsvalue assessmentreview

任可儿

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河北经贸大学 财政税务学院,河北 石家庄 050000

数据资产 价值评估 综述

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(6)
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