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论数据及其价值评估的层次性

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随着数据日益成为一种新兴的生产要素,其价值评估越来越受到关注.应基于"重要性原则"将数据分为四个层次:数据负资产、无稀缺性的数据资源、数据资产、数据资本,然后才可能分别地确定其价值评估的具体需求、确切涵义与适宜方法.
On the Levels of Data and its Valuation
Data valuation is becoming more and more important as it is concerned as a new-coming productive element.Data should be classified as four levels according to the Materiality principle,which are negative data asset,data resource without scarcity,data asset,and data capital.On the basic of the classification above,the detailed need,the exact meanings,and the suitable methods of data valuation are possible to be clarified.

Data resourceData assetData capitalValuation

王跃武

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湖南大学工商管理学院,湖南长沙 410079

数据资源 数据资产 数据资本 价值评估

2024

中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
年,卷(期):2024.(3)
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