关于数据资产评估的应用探讨
Discussion on the Application of Data Asset Valuation
陈方1
作者信息
- 1. 北方亚事资产评估有限责任公司四川分公司,四川成都 610040
- 折叠
摘要
众多资产评估类型中,有一类特殊资产评估需要关注,即数据资产.数据资产具有非实体性、价值易变性等区别于传统资产的数字化特征,需要关注数据资产特征对评估对象确定的影响.随着数字经济的快速发展和数据作为新型生产要素地位的确立,数据资产领域中从数据资源会计确认(数据资产入表)到数据资产评估,还有较大的研究及应用探索空间.本文梳理了现有数据资产相关基本知识及数据资产评估实践相关资料,致力于推动数据资产评估实践的应用探索.
Abstract
the many types of asset valuation,there is a special type of asset valuation that needs attention,that is,data assets. Data assets have digital characteristics that are different from traditional assets,such as non-physical nature and value volatility,and it is necessary to pay attention to the impact of data asset characteristics on the determination of assessment objects. With the rapid development of the digital economy and the establishment of data as a new factor of production,there is still a large space for research and application exploration in the field of data assets,from data resource accounting confirmation (data asset entry into the table) to data asset evaluation. Based on this background,this paper reviews the existing basic knowledge of data assets and the relevant materials of data asset valuation practice,and is committed to promoting the application and exploration of data asset valuation practice.
关键词
数据资产/资产评估/应用探讨Key words
Data assets/Asset valuation/Application discussion引用本文复制引用
出版年
2024
NETL
NSTL
万方数据