数据资产估值与应用研究综述  

Review of Data Asset Valuation and Application Research

作　　者：叶敏慧 YE Minhui(School of Economics and Management,Jiangxi University of Science and Technology,Ganzhou 341000,China)

机构地区：[1]江西理工大学经济管理学院,江西赣州341000

出　　处：《商业观察》2025年第5期56-60,共5页BUSINESS OBSERVATION

摘　　要：数字经济中数据是一种新的生产要素,而数据资产作为一种新兴的资产形式,如何对其估值和应用成为当下热门话题。基于此,文章梳理了数据资产研究的最新进展,回顾了数据资产的定义,总结出数据资产确认条件、估值方法和入表应用,归纳了数据资产实证研究中的测度方法及其经济后果研究。并根据现有研究存在的不足提出如下展望。第一,挖掘能运用于实际应用的数据资产估值方法;第二,拓展数据资产经济后果的实证研究;第三,丰富数据资产案例研究的行业种类。文章探讨了数据资产的估值方法适用情景及三种入表应用观点,以期为数据要素市场的发展与完善提供思路和参考。Data is a new factor of production in the digital economy,and how to value and apply data assets,as an emerging form of assets,has become a hot topic.Based on this,this paper reviews the latest progress in the research of data assets,reviews the definition of data assets,summarizes the recognition conditions,valuation methods and application of data assets,and summarizes the measurement methods and economic consequences in the empirical research of data assets.Based on the shortcomings of the existing research,the following prospects are proposed.Firstly,the data asset valuation method that can be applied to practical applications is explored.Secondly,expanding the empirical research on the economic consequences of data assets is needed.Thirdly,it should enrich the types of industries for data asset case studies.This paper discusses the applicable scenarios of data asset valuation methods and three application perspectives of table entry,so as to provide ideas and references for the development and improvement of the data element market.

关 键 词：数据资产 估值方法 财务报表列报 

分 类 号：F49[经济管理—产业经济]