商业银行数据资产价值评估的问题研究
Research on the Value Evaluation of Commercial Banks'Data Assets
杨小青1
作者信息
- 1. 兰州财经大学会计学院,甘肃兰州 730010
- 折叠
摘要
在数字化经济时代,数据作为企业一项重要的生产要素,在企业价值创造过程中发挥了重要作用,但其价值评估问题一直制约着数据市场的发展.鉴于商业银行在数据资产市场建设中的重要地位,文章以商业银行为研究对象,通过对商业银行数据资产价值形成的过程、数据资产的特点及价值评估方法进行分析,研究商业银行在数据资产价值评估过程中面临的问题与挑战,并给出相关对策建议.
Abstract
In the era of digital economy,as an important production factor of enterprises,data plays an important role in the process of enterprise value creation,but its value evaluation has been restricting the development of data market.In view of the important position of commercial banks in the construction of data asset market,this paper takes commercial banks as the research object,analyzes the formation process of data asset value of commercial banks,the characteristics of data assets and value evaluation methods,studies the problems and challenges faced by commercial banks in the process of data asset value evaluation,and gives relevant suggestions.
关键词
商业银行/数据要素/数据资产/价值评估Key words
commercial banks/data elements/data assets/value evaluation引用本文复制引用
出版年
2024
NETL
NSTL
万方数据