数字资产价值评估的影响因素和难点问题研究  

Research on the Trends and Challenges of Digital Assets Valuation

作　　者：张宇 梅丽霞[1] Zhang Yu;Mei Lixia(Zhongnan University of Economics and Law,School of Business Administration Wuhan 430073)

机构地区：[1]中南财经政法大学工商管理学院,武汉430070

出　　处：《中国资产评估》2022年第6期46-54,共9页Appraisal Journal of China

基　　金：中国资产评估协会2021青年研究课题《大科学中心竞赛背景下的科学家团队无形资产评估研究》资助。

摘　　要：数字经济正在重塑全球经济的新格局。随着数字经济规模的不断扩张,数字资产形态日益丰富,商业模式日趋多元,数字资产给相关行业带来了极大的投资回报和增长空间,但是也带来了前所未有的挑战。加强对数字资产的价值评估和动态监管,显得越来越紧迫和重要。本文归纳了当前数字资产的分类,识别了影响数字资产市场价值的三大驱动因素,对数字资产价值评估的趋势和难点问题进行总结分析,旨在为我国数字资产价值评估的市场实践提供理论参考。Digital economy represented by asset digitization and digital asset transformation is reshaping the new pattern of global economy.On the one hand,the rapid development of digital economy drives the rapid growth of national economy,on the other hand,it also brings about a great revolution in financial history.With the increasing number of digital assets,increasingly diversified asset forms and diversified business models,digital assets bring great investment returns and growth space to many industries,but also bring unprecedented challenges.It is more and more urgent and important to strengthen the research of digital asset value evaluation and dynamic detection.This paper attempts to study the trend and difficult problems of digital asset valuation,and analyzes the difficult problems of digital asset valuation from three aspects:the type determination of digital asset,the driving factors of digital asset values.This paper aims to provide theoretical reference for the practice of digital asset valuation.

关 键 词：数字资产 价值评估 影响因素 趋势和难点 

分 类 号：F221[经济管理—国民经济]