数据资产价值评估方法分析  

Analysis of Data Asset Valuation Methods

作　　者：周妍君 ZHOU Yanjun(Lanzhou University of Finance and Economics,Lanzhou 730020,China)

机构地区：[1]兰州财经大学,甘肃兰州730020

出　　处：《商业观察》2025年第5期67-71,共5页BUSINESS OBSERVATION

摘　　要：随着数字经济的蓬勃发展,数据已转变为国家和企业之间竞争的关键战略资源。为了更精确地评估数据资产的价值及其对企业绩效的影响,文章提出了一种综合性的数据资产评估方法。首先,回顾了目前广泛使用的几种评估方法,并详细分析了它们各自的优点和局限性。在此基础上,引入了两种主要的评估工具,这两种方法能够更全面地考虑数据资产的长期价值和成本效益。详细阐述了应用这些方法的具体步骤,包括重要变量的确定以及折现率的选择。此外,探讨了数据资产的确权问题、治理机制的建设以及必要的保障措施。确保数据资产的合法使用和有效管理,对于提升数据资产的价值具有一定意义。总之,通过提供一套系统的方法论框架,文章不仅为理解和评估数据资产提供了新的视角,而且对于促进数据资产管理和企业数字化转型具有重要的理论和实践意义。With the vigorous development of the digital economy,data has been transformed into the key strategic resource for competition between countries and enterprises.In order to more accurately evaluate the value of data assets and their impact on enterprise performance,this paper proposes a comprehensive data asset valuation method.First,this paper reviews several widely used evaluation methods and analyzes their respective advantages and limitations in detail.On top of this,two main valuation tools are introduced,which are able to consider the long-term value and cost-effectiveness of data assets more holistically.The article elaborates on the specific steps to apply these methods,including the determination of important variables and the selection of discount rate.In addition,this paper also discusses in depth the issue of confirming the ownership of data assets,the construction of governance mechanisms,and the necessary safeguard measures.Ensuring the legal use and effective management of data assets is of great significance to enhance the value of data assets.In conclusion,by providing a systematic methodological framework,this paper not only provides a new perspective for understanding and evaluating data assets,but also has important theoretical and practical significance for promoting data asset management and enterprise digital transformation.

关 键 词：数据资产 价值评估 多期超额收益法 成本法 

分 类 号：F49[经济管理—产业经济]