资产评估研究新趋势探析  

Exploration of New Trends in Asset Evaluation Research

作　　者：刘德运[1] 李雪娇 单晓 孔一澎 赵硕 张茂恒 Liu Deyun;Li Xuejiao;Shan Xiao;Kong Yipeng;Zhao Shuo;Zhang Maoheng(Shandong University of Finance and Economics,Jinan,Shandong 250014)

机构地区：[1]山东财经大学,山东济南250014

出　　处：《中国资产评估》2025年第1期34-43,共10页Appraisal Journal of China

摘　　要：第十九届中国资产评估教育论坛聚焦“数字中国、高质量发展与资产评估教育”主题,旨在推动数字经济和数字资产评估发展。论坛的学术成果不仅为资产评估领域的专家学者提供了研究参考,也为资产评估教育和实务操作带来了新思路。其最新动向包括:(1)评估新兴事物和热点问题一直是资产评估学科中一个持续且重要的研究领域,重点关注数据资产、无形资产和企业价值的评估工作。(2)政府数据资产评估成为研究热点,探讨了数据资产概念的辨析、评估模型的建立,以及数据资产化过程中的驱动机制和实现路径。(3)绿色创新发展正引领学术研究的新趋势,无论是对无形资产中碳资产评估的重视,还是为促进企业可持续成长而提出的ESG标准、建设新质生产力上,都体现经济社会向更加创新、环保、节能的方向发展。The 19th China Asset Appraisal Education Forum focused on the theme of'Digital China,high-quality development and asset appraisal education',aiming to promote the development of digital economy and digital asset appraisal.The academic results of the forum not only provide research references for experts and scholars in the field of asset valuation,but also bring new ideas for asset valuation education and practice.Its latest trends include:(1)Appraisal of emerging things and hot issues has been a continuous and important research area in the discipline of asset valuation,focusing on the valuation of data assets,intangible assets and enterprise value.(2)Government data asset valuation has become a research hotspot,exploring the identification of the concept of data assets,the establishment of valuation models,as well as the driving mechanism and realisation path in the process of data assetisation.(3)Green and innovative development is leading the new trend of academic research,whether it is the emphasis on the valuation of carbon assets in intangible assets,or the ESG standards proposed to promote the sustainable growth of enterprises,and the construction of new quality productivity,which all reflect the economic and social development in the direction of more innovative,environmentally friendly and energy-saving.

关 键 词：资产评估 数据资产 无形资产 企业价值评估 资产评估教育 

分 类 号：F275[经济管理—企业管理]