企业数据资产的价值评估问题研究
On the Valuation of Enterprise Data Assets
何义山 1俞兆丰1
作者信息
- 1. 浙江商业技师学院,浙江 宁波 315000
- 折叠
摘要
几年前,我国明确提出要加快培育和发展数据要素市场,这标志着数据作为生产要素开始参与现阶段生产分配.但是,由于我国数据交易市场发展起步较晚,交易环境和配套制度建设尚处初步阶段,数据交易市场信息的透明度较弱,导致数据资产确权和数据资产价值评估由于缺乏充分可靠的信息辅证而存在困难.因此,在既有研究资料的基础上,根据资产价值评估目的、评估难点和三大基本价值评估方法的适用条件,可分析并判断企业数据资产价值评估中各评估方法的匹配性和适用性,探析企业数据资产价值评估模型基于成本法和市场法的理论可行性.
Abstract
A few years ago,China explicitly proposed to accelerate the cultivation and development of the data factor market,which marked the beginning of data as a production factor participating in the current production distribution.However,due to the relatively late development of China's data trading market,the trading environ-ment and supporting institutional construction are still in the initial stage and the transparency of information in the data trading market is weak,resulting in difficulties in data asset ownership and value evaluation due to the lack of sufficient and reliable information supporting evidence.Therefore,based on existing research data,accord-ing to the purpose of asset value evaluation,evaluation difficulties and the applicable conditions of the three ba-sic value evaluation methods,the matching and applicability of various evaluation methods in enterprise data asset value evaluation can be analyzed and judged,and the theoretical feasibility of enterprise data asset value evaluation models based on cost method and market method can be explored.
关键词
数据资产/价值评估/市场法/成本法Key words
data assets/value assessment/market law/law of costs引用本文复制引用
出版年
2024
NETL
NSTL
万方数据