数字经济驱动下商业数据资产的价值评估研究  

Research on the Value Evaluation of Commercial Data Assets Driven by the Digital Economy

作　　者：郭东东 梅舒扬 凌棚 GUO Dongdong;MEI Shuyang;LING Peng(Xi’an Eurasia University)

机构地区：[1]西安欧亚学院

出　　处：《中国商论》2021年第24期126-128,共3页China Journal of Commerce

基　　金：陕西省教育厅科研计划项目资助:数字经济驱动下商业数据资产化路径研究(21JK0265)。

摘　　要：通过对传统的资产价值评估方法如成本法、收益法和市场法,与层次分析法进行优缺点比较分析,本文认为层次分析法比较适用于商业数据资产价值评估。在充分考虑影响商业数据资产价值相关因素的基础上,指出商业数据资产的构成指标,并探讨层次分析法在商业数据资产价值评估中的步骤。商业数据资产价值的评估及确定,是商业数据资产合理定价的基础,也是商业数据资产能够顺利进入市场交易的前提。By comparing the advantages and disadvantages of traditional asset value evaluation methods such as cost method,income method and market method with analytic hierarchy process(AHP),this article believes that AHP is more suitable for commercial data asset value evaluation.On the basis of fully considering the relevant factors that affect the value of commercial data assets,it points out the constituent indicators of commercial data assets,and discusses the steps of the AHP in the value evaluation of commercial data assets.The evaluation and de-termination of the value of commercial data assets is the basis for reasonable pricing of commercial data assets and a prerequisite for commercial data assets to enter the market smoothly for transactions.

关 键 词：数字经济 数据资产 价值评估 

分 类 号：F224[经济管理—国民经济]