要素市场化改革下企业数据资产权属辨识与价值评估思考  

Thoughts on the Ownership Identification and Value Evaluation of Enterprise Data Assets under the Factor Marketization Reform

作　　者：刘刚 孙毅 袁方 Liu Gang;Sun Yi;Yuan Fang(Wuhan Tianheng Information Technology Co.,Ltd.,Wuhan 430223;Technical Innovation Center for Land Survey and Monitoring Engineering in the Middle Reaches of the Yangtze River,Wuhan 430073)

机构地区：[1]武汉天恒信息技术有限公司,湖北武汉430223 [2]自然资源部长江中游国土调查监测工程技术创新中心,湖北武汉430073

出　　处：《中国资产评估》2023年第2期19-24,共6页Appraisal Journal of China

摘　　要：我国数据要素市场化改革正式开启,数据要素开始进入国民经济价值创造体系,数据资产将成为企业重要的资产之一。目前数字资产定义尚未明确,哪些数据要素属于企业数据资产,如何让数据要素成为企业数据资产仍有待探索。本文立足我国要素市场化改革顶层设计,结合资产概念发展进展,为科学界定数据资产提供新的思路。从数据价值创造出发对数据权利进行分类,进而探讨数据权属问题,对数据权利的明确构成了企业数据资产价值开发和管理的重要基础。此外,企业数据资产管理还要解决估值和计量问题,考虑到数据资产价值实现具有高度不确定性,对其价值评估不仅要考虑当前价值,还要评估其未来价值潜力。At present, Chinese market-oriented reform of data elements has officially started, and data elements have begun to enter the value creation system of the national economy. In the future, data assets will become one of the important assets of enterprises. However, the definition of digital assets is not clear, which data elements belong to enterprise data assets, and how to make data elements become enterprise data assets remains to be explored. Based on the top-level design of factor marketization reform in China, this paper provides new ideas for scientific definition of data assets in combination with the development of asset concept. On this basis, data rights are classified from the perspective of data value creation, and then data ownership is discussed. The definition of data rights constitutes an important basis for the development and management of enterprise data asset value. In addition, enterprise data asset management also needs to solve the problem of valuation and measurement. Considering the high uncertainty of the realization of data asset value, its value evaluation should not only consider the current value, but also evaluate its future value potential.

关 键 词：要素市场化 数据要素 数据资产 数据权利 价值评估 

分 类 号：F230[经济管理—会计学] F273.4[经济管理—国民经济]