首页|基于改进成本法的公共数据要素资产估值研究

基于改进成本法的公共数据要素资产估值研究

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高效的公共数据资产估值定价体系是公共数据要素流通和价值释放的基础.在成本法的评估框架下,构建了包含数据完整性、数据准确性等8 个维度在内的数据资产效用评价指标体系,利用纳入专家判断力权值和相似度权值的群决策层次分析法计算不同效用维度间的相对权重,并在此基础上,运用专家打分法和模糊综合评价法计算综合效用评分,进而提出改进成本法的公共数据要素资产评估模型.最后,以福建省政务数据汇聚共享平台数据资产为对象进行估值分析.研究结果表明,改进的成本法适用于尚未商业化的公共政务数据资产估值.这为未进入市场流通体系的公共数据资产估值提供了方法支持,也可为建立统一规范的公共数据资产价值评估准则体系提供参考.
Research on Public Data Elements Asset Valuation Based on Improved Cost Method
An efficient public data asset valuation system is the basis for the circulation of public data elements and the re-lease of public data value.Under the evaluation framework of the cost method,this paper constructed a data asset utility evalua-tion index system including eight dimensions such as data integrity and data accuracy,used the group decision analytic hierarchy process that includes the expert judgment weight and similarity weight to calculate the relative weight between different utility di-mensions,and on this basis,the expert scoring method and the fuzzy comprehensive evaluation method were used to calculate the comprehensive utility score,and then the asset evaluation model of public data elements based on improved cost method was pro-posed.Finally,the valuation analysis was carried out on the data assets of the Fujian Provincial Government Data Aggregation and Sharing Platform.The results showed that the improved cost method is applicable to the valuation of public government data assets that have not yet been commercialized.This provides method support for the valuation of public data assets that have not entered the market circulation system,and also can provide a reference for the establishment of a unified and standardized public data asset value evaluation standard system.

data asset valuecost methodutility coefficientgroup decision analytic hierarchy processfuzzy comprehen-sive evaluation method

傅传锐、康佳雯、许荔香、薛雨婕

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福州大学 经济与管理学院,福建 福州 350116

数据资产价值 成本法 效用系数 群决策层次分析法 模糊综合评价法

空间数据挖掘与信息共享教育部重点实验室开放基金重点课题

2022LSDMIS01K

2024

武汉理工大学学报(信息与管理工程版)
武汉理工大学

武汉理工大学学报(信息与管理工程版)

CSTPCD
影响因子:0.37
ISSN:2095-3852
年,卷(期):2024.46(2)
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