数据资产的属性、识别和估价方法  

Attributes,Identification and Valuation Methods of Data Assets

作　　者：韩秀兰[1] 王思贤 HAN Xiulan;WANG Sixian(School of Statistics,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学统计学院,山西太原030006

出　　处：《统计与信息论坛》2023年第8期3-13,共11页Journal of Statistics and Information

基　　金：国家社会科学基金重大项目“国家数据资产核算研究”(20&ZD135)。

摘　　要：数字经济占GDP的比重日益增大,而数字经济主要以数据要素为驱动,因此数据资产核算的研究意义重大。紧密结合经济学和管理学相关理论基础,综合剖析资产和数据含义的基础上明确数据资产内涵,在此基础上针对数据资产的生产性和非生产性争论,从经济理论和管理实践等方面辨析、论证了数据资产的生产性属性,将数据资产认定为生产性资产;提出结合数据价值链形成过程进行数据资产识别的观点,只有完成了数据收集可以用于分析或交换的数据,使用年限超过一年可将其划分为数据资产,如果使用年限不超过一年,来源为自产时划分为存货。数据资产不仅限于数据库中的数据,也以有待开发的形式广泛存在;通过梳理国内外文献系统总结了数据资产的估价方法,为成本法、市场法、支付意愿法的具体实施提供了借鉴,并针对流动性大、适用场景多样的数据资产提出了统计置信区间估计、统计分布等非参估计的思想以及多种综合评价的方法,以提高数据资产价值估计的可靠性,为后期数据资产核算更详尽、系统的研究以及落地实施提供必要理论支撑。Digital economy is mainly driven by data elements.The proportion of digital economy in national economy is increasing gradually.For national economic accounting,the research of data assets accounting is of great significance.The concept definition of data assets,attribute analysis of data assets,identification and subdivision of data assets,and valuation methods of data assets are mainly tocnsed.The work includes:Firstly,the connotation of data assets is defined on the basis of comprehensive analysis of the meaning of assets and data,which is closely combined with relevant theoretical foundations of economics and management.It is made clear that data assets are electronic data resources which have the characteristics of economic resources and economic ownership,the life of which is more than one year,and the value and cost can be measured.On the basis,further explore the data attributes of data assets including storability,readability,sharing and non-loss.At the same time,in view of the dispute between productive and unproductive data assets,the productive attributes of data assets are analyzed and demonstrated from the aspects of economic theory and management practice,and it is emphasized that data assets need to have a clear purpose,and data assets are identified as productive assets;Secondly,it puts forward the view of data assets identification based on the formation process of data value chain.Only data that can be used for analysis or exchange after data collection has been used for more than one year can be classified as data assets.If the service life is less than one year,the source is divided into inventory when it is produced by itself.Data assets contain not only data in a database,but also data that is widely available in a form to be developed.Thirdly,by combing domestic and foreign references,it systematically summarizes the valuation methods of data assets,and provides specific reference for the specific implementation of cost evaluation method,market evaluation method,and willingness to pay meth

关 键 词：数据资产 生产资产 资产识别 估价方法 

分 类 号：F222.33[经济管理—国民经济]