基于价值链理论的互联网企业数据资产价值评估  

Value Evaluation of Internet Enterprise Data Assets Based on Value Chain Theory

作　　者：沈俊鑫[1] 张彤昕 Shen Junxin;Zhang Tongxin(School of Management and Economics,Kunming University of Science and Technology,Kunming 650093,China)

机构地区：[1]昆明理工大学管理与经济学院,云南昆明650093

出　　处：《科技管理研究》2024年第7期124-134,共11页Science and Technology Management Research

基　　金：国家自然科学基金项目“大数据驱动信息基础设施PPP可融资性影响因素获取及评价方法研究”(71964018);云南省应用基础研究重点项目“数据资产定价理论及方法研究”(202401AS070112);昆明理工大学人文社科培育重点项目“数据驱动数据要素市场化定价化方法研究”(SKPY2D01)。

摘　　要：以互联网企业数据资产为研究对象,从系统论视角出发,基于数据价值链理论,系统梳理数据资产价值影响因素,构建数据资产价值系统动力学模型,分类别讨论各影响因素对数据资产价值的复杂影响,从3个阶段剖析数字资产价值释放的滞后效应。结果表明,数据资产价值受数据规模、质量、时效性等自身属性和技术、组织、环境等外部特征共同影响,其价值实现是一个动态过程且存在递减规律,数字资产价值释放存在显著的滞后效应。由此提出从数据产生到发挥作用的全生命周期出发厘清数据资产的不同赋能阶段,综合考虑包含技术组织和环境因素在内的多种因素的影响,创新评估方法、取长补短等相关建议。This study takes Internet enterprise data assets as the research object,starting from the perspective of systems theory and based on the data value chain theory,systematically sorts out the factors affecting the value of data assets,constructs a data asset value system dynamics model,discusses the complex impact of various influencing factors on the value of data assets by category,and analyzes the hysteresis effect of digital asset value release from three stages.Experimental results show that the value of data assets is affected by its own attributes such as data scale,quality,and timeliness,as well as external characteristics such as technology,organization,and environment.Its value realization is a dynamic process with a law of decline.There is a significant hysteresis effect in the release of digital asset value.Therefore,it is suggested to clarify the different enabling stages of data assets from the whole life cycle of data generation to play a role.Considering the influence of many factors including technical organization and environmental factors;Innovative assessment methods to complement each other.

关 键 词：系统动力学 数据资产 价值链 价值评估 

分 类 号：N941.3[自然科学总论—系统科学] G301[文化科学]