资产管理视域下高校数据资产价值评估模型构建研究  

Research on the Construction of Data Asset Value Assessment Model for Colleges and Universities under the Perspective of Asset Management

作　　者：孙俊芳 周雨奥 陈泳潼 SUN Junfang;ZHOU Yuao;CHEN Yongtong

机构地区：[1]北京师范大学国有资产管理处 [2]北京师范大学政府管理学院

出　　处：《社会治理》2025年第1期107-120,共14页Social Governance Review

摘　　要：随着大数据和人工智能等信息技术的普及与深入,数据的价值得到充分开发利用,成为大数据时代最重要的资源。教育信息化和校园数字化、智慧化改革也为高校数据资产注入源源不断的活力。然而,高校当前进行数据治理的探索过程中还缺乏数据资产化和数据资产价值评估的相关研究。本文以规范高校数据资产化流程、明确资产评估框架为切入点,对高校数据资产价值展开系统研究。首先提出了一个适用于高校数据资产化的评估方法框架,然后结合某高校案例,利用成本法模型评估了高校数据资产的价值。本研究对推进数字化赋能高校的现代化综合治理,提升高校运行活力和服务价值,挖掘高校数据潜在经济效益具有重要意义。With the popularization and depth of information technology such as big data and artificial intelligence,the value of data has been fully developed and utilized as an important resource in the era of big data.In the field of science and education,and the reform of education informatization and campus digitization and intelligence are also injecting constant vitality into the data assets of colleges and universities.At present,there is a lack of research related to data capitalization and data asset value assessment in the exploration of data governance carried out by colleges and universities.Based on the above,this paper clarifies the asset assessment framework as the entry point to carry out research on data assets in colleges and universities.Additionally,a framework applicable to data capitalization in colleges and universities is proposed.Combining with the case study,evaluating the value of data assets in colleges and universities is evaluated by using the cost method model,which is of great significance in promoting the modernized and comprehensive governance of colleges and universities.

关 键 词：数据资产 价值评估 高校数据资产估值 成本法 

分 类 号：G647[文化科学—高等教育学] F49[文化科学—教育学]