Discussion on the Application of Data Asset Valuation
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.
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