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互联网企业数据资产价值评估研究综述

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大数据环境下,数字赋能企业,数据成为数字经济时代的战略性资源和关键性要素,数据资产价值构成企业价值的重要部分.数据资产作为互联网企业重要的经济命脉,如何全面、客观、合理地对数据资产进行价值评估是当前学术界非常关心的话题.文章首先通过文献计量法,分析当前数据资产评估方法的研究热点;其次,结合文献归纳法梳理国内外文献,给出数据资产定义并对其评估方法进行归纳分类;最后,对互联网企业数据资产价值评估研究进行总结和展望.
Review of Research on the Valuation of Data Assets of Internet Enterprises
In the environment of big data,enterprises are empowered by digital.Data has become a strategic resource and key element in the era of digital economy,and the value of data assets constitutes the important part of enterprise value.Data assets are the most important economic lifeblood of internet enterprises,so how to comprehensively,objectively and reasonably evaluate the value of data assets is a topic of great concern in the academic circles.This paper firstly analyzes the research hotspots of current data asset valuation methods through bibliometrics.Secondly,combined with the literature induction method,the domestic and foreign literature is combed.The definition of data assets is given,and the evaluation methods are summarized.Finally,this paper summarizes and looks forward to the research on the evaluation of data assets of internet enterprises.

data assetsinternet enterprisesvaluationassessment methods

张俊芳、李礼、王维

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广西科技大学 经济与管理学院,广西 柳州 545006

数据资产 互联网企业 价值评估 评估方法

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(36)