二次割差法对工业数据资产的评估——以宝钢股份为例  

Evaluation of Industrial Data Assets by Quadratic Cutting Method:Taking Baoshan Iron & Steel Co., Ltd as an Example

作　　者：李雨馨 袁中华 Li Yuxin;Yuan Zhonghua(Guangxi University of Science and Technology,Guangxi 545006)

机构地区：[1]广西科技大学,广西545006

出　　处：《中国资产评估》2023年第2期54-62,共9页Appraisal Journal of China

摘　　要：工业数据的产生随着第二次工业革命呈爆炸式增长,工厂中每一台机器设备包含的研究数据、生产数据等指标共同构筑了工业数据的基石。电气化之后工厂之间的车间数据开始交互,工业的管理系统和自动化控制系统随之出现,以便高效处理工厂之间的交互数据。第三次工业革命之后,随着信息技术与制造业的深度融合,数据跳出了工业企业开始在互联网空间交互聚集,工业数据已逐渐成为企业经营管理与战略决策的核心资产。本文通过二次割差法对工业企业数据资产进行评估,选取宝钢股份作为研究对象,为完善数据资产价值评估体系提供一定的参考。The generation of industrial data has exploded with the second industrial revolution, and the research data, production data and other indicators contained in each machine and equipment in the factory have jointly built the cornerstone of industrial data. After electrification, shop floor data between factories begins to interact, and industrial management systems and automation control systems emerge to efficiently process the interactive data between factories. After the third industrial revolution, with the deep integration of information technology and manufacturing,data jumped out of industrial enterprises and began to interact and gather in the Internet space, and industrial data has gradually become the core asset of enterprise management and strategic decision-making. Therefore, this paper evaluates the data assets of industrial enterprises by the secondary cutting method, and selects Guangxi Liuzhou Iron and Steel Group Co., Ltd. as the research object, which provides a certain reference for improving the data asset value evaluation system.

关 键 词：数据资产 二次割差法 工业企业 

分 类 号：F224[经济管理—国民经济]