超越无形资产——数据资产评估研究  

Beyond the Intangible Assets——Data Asset Appraisal Research

作　　者：谢刚凯 蒋骁 Xie Gangkai;Jiang Xiao(Shanghai Orient Appraisal Co.,Ltd.,Shanghai 200050)

机构地区：[1]上海东洲资产评估有限公司,上海200050

出　　处：《中国资产评估》2023年第2期30-33,共4页Appraisal Journal of China

摘　　要：在数字经济大背景下,数据资产正式成为第五大生产要素,数据资产化则成为推动经济发展的重要方式。本文首先阐述了数据资产与无形资产的关系及特点;其次基于“数据二十条”等文件系统性分析了数据资产交易、评估和入表的现状;最后展望了数据资产交易、评估和计量的发展趋势,以期能够对数据资产的评估理论和实务研究有所帮助。Under the background of digital economy, digital asset has formally become the fifth production factor.Data assetization became the main method to promote economic growth. This elaborates the relations and characteristics between data asset and intangible assets. Then it systematically analyses the data asset transactions and the current situation of appraisal and formation based on Data 20 and other documents. At last, it shows the outlook of the trend of data transaction, appraisal and measure and hopes to provide some help for the research of the theory and practice of the data asset appraisal.

关 键 词：数据资产 无形资产 数据二十条 入表与估值 交易和计量 

分 类 号：F49[经济管理—产业经济] F275