电子数据资产及其评估方法量化改进:创新与实证  

Quantitative Improvement of Electronic Data Assets and their Evaluation Methods:Innovation and Demonstration

作　　者：张铭洪[1] 蔡少俊 魏永坤 赵海 Zhang Minghong;Cai Shaojun;Wei Yongkan;Zhao Hai(School of economics,Xiamen University Xiamen 361005;Shenzhen star field Education Technology Co.,Ltd,Shenzhen 518048;Xiamen Siming District Taxation Bureau Information Center,Xiamen 361005)

机构地区：[1]厦门大学经济学院,福建厦门361005 [2]深圳市星领域教育科技有限公司,广东深圳518048 [3]厦门市思明区税务局信息中心,福建厦门361005

出　　处：《中国资产评估》2022年第6期36-45,共10页Appraisal Journal of China

基　　金：国家社科基金项目“反垄断视角下的数字经济税收研究(21BJY069)”阶段性成果。

摘　　要：本文旨在对电子数据资产及其价值评估方法进行初步研究。在阐述电子数据资产定义、性质特征、分类方式以及价值体现形式的基础上,针对电子数据资产固有特性构建其价值评估体系,重点分析和设计评估指标和定性指标定量化的处理方法,并进一步从市场法角度对电子数据资产的价值评估开展实证分析,对电子数据资产评估的实务操作提出建议。This paper aims to make a preliminary study on electronic data assets and their value evaluation methods.On the basis of expounding the definition,nature,characteristics,classification and value embodiment of electronic data assets,this paper constructs its value evaluation system according to the inherent characteristics of electronic data assets,focuses on the analysis and design of evaluation indicators and quantitative processing methods of qualitative indicators,and further carries out empirical analysis on the value evaluation of electronic data assets from the perspective of market method.Finally,it puts forward some suggestions on the practical operation of electronic data asset evaluation.

关 键 词：电子数据资产 资产评估 组合权重 集合竞价 

分 类 号：F49[经济管理—产业经济]