出版企业数据资产评估研究——以浙报数字文化集团股份有限公司为例  

Research on Data Asset Evaluation of Publishing Enterprises-Taking Zhejiang Daily Digital Culture Group Co.,Ltd as an Example

作　　者：冉青玉 RAN Qingyu(School of Economics and Management,Beijing Institute of Graphic Communication,Beijing 102600,China)

机构地区：[1]北京印刷学院经济管理学院,北京102600

出　　处：《北京印刷学院学报》2024年第5期31-39,共9页Journal of Beijing Institute of Graphic Communication

摘　　要：数字经济时代,数据是重要的生产要素之一,是企业发展的核心竞争力。目前国内多数公司正处于数字化转型和升级的关键阶段,对以确切价值记录数据资产的需求正在增长。然而,数据资产的核算和估值标准尚未统一,企业数据可分为外包和自产两种类型。外包数据资产通常具有明确的会计价值,而企业自制数据由于涉及的材料和人力具有广泛复杂性而难以评估。鉴于此,本文基于多期超额收益模型对企业自制数据资产价值进行评估,并选取浙报数字文化集团股份有限公司(以下简称浙数文化)的经营数据作为样本,验证模型的合理性。In the era of digital economy,data is one of the important production factors and the core competitiveness of enterprise development.At present,most domestic companies are at a critical stage of digital transformation and upgrading,and the demand for data assets recorded with exact value is growing.However,accounting and valuation standards for data assets are not yet unified,and enterprise data can be divided into two types:outsourcing and self-production.Outsourced data assets often have a clear accounting value,whereas enterprise homemade data is difficult to value due to the extensive complexity of the materials and manpower involved.In view of this,this paper evaluates the value of enterprises'self-made data assets based on the multi-period excess return model,and selects the operating data of Zhejiang culture as samples to verify the rationality of the model.

关 键 词：数据资产价值 评估剩余法 多期超额收益模型 

分 类 号：G239[文化科学]