大数据资产估价方法研究——基于资产评估方法比较选择的分析  

Research on Valuation Methods of Big Data Assets——Analysis based on comparative selection of asset valuation methods

作　　者：左文进 刘丽君 

机构地区：[1]上海财经大学浙江学院

出　　处：《价格理论与实践》2019年第8期116-119,148,共5页Price:Theory & Practice

基　　金：浙江省社科规划课题（项目编号：19NDJC396YBM）;国家社会科学基金（项目编号:15BGL205）

摘　　要：大数据资产价格是大数据资产管理的基础,科学评估大数据资产价格成为大数据理论研究和产业发展亟待解决的问题。首先,本文在梳理国内外相关研究文献的基础上,结合大数据产业发展现状,分析了大数据资产估价的实用价值。然后,借鉴经典资产估价方法设计大数据资产评估的基本方法,并引入Shapley值法和破产分配法则设计了大数据资产分解估价方法,从而构建了适应现状条件的大数据资产估价方法选择体系。最后,通过实例分析验证了新方法的合理性和可行性。Big data asset prices are the basis of big data asset management. Scientific assessment of big data asset prices has become a problem to be solved urgently in the research of big data theory and industrial development. First of all, this paper analyzes the practical value of big data asset valuation on the basis of combing relevant research literature at home and abroad, and combining the development status of the big data industry. Then, the basic method of big data asset evaluation is designed based on the classic asset valuation method, and the Shapley value method and the bankruptcy allocation rule are introduced to design a big data asset decomposition and valuation method, so as to construct a big data asset valuation method selection system that suits the current conditions. Finally, the rationality and feasibility of the new method are verified through case analysis.

关 键 词：大数据资产 资产评估 博弈论分析法 

分 类 号：F27[经济管理—企业管理]