Identification Recognition and Valuation of Data Assets
This paper provides an in-depth discussion on the identification and recognition of data assets and their valuation.For the identification and recognition of data assets,this paper compares the similarities and differences between the identification of data assets in asset valuation and the recognition of data assets in accounting,focuses on the judgment of the control of data assets and the expected economic benefits,and elaborates on the definition of the object and scope of valuation of data assets.As for the value assessment of data assets,this paper examines the difficulties in using the cost method,income method and market method to assess data assets,providing theoretical support and practical guidance for data asset assessment.
NETL
NSTL
万方数据
