数据资产价值评估研究  

Research on the Value Evaluation of Data Assets

作　　者：石健 马璐[1,2] SHI Jian;MA Lu(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006,China;School of Management,Guangxi Minzu University,Nanning 530006,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545006 [2]广西民族大学管理学院,广西南宁530006

出　　处：《商业观察》2025年第8期16-19,共4页BUSINESS OBSERVATION

基　　金：广西哲学社会科学规划(22BJY019)。

摘　　要：伴随数字经济的发展,数据资产作为一种新型资产已逐渐成为企业的核心竞争力,数据资产的价值不断凸显,但当前数据资产的价值评估方法尚未形成统一的标准。通过对国内外学者所著文献的研究,文章首先对数据资产的定义加以总结并提炼出数据资产的基本特征;其次对数据资产价值评估方法的适用性和优缺点进行探讨;最后针对研究内容对数据资产价值评估方法的未来研究作出展望。With the development of digital economy,digital asset,as a new type of asset,has gradually become the core competitiveness of enterprises,and the value of data asset continues to highlight,but the current value evaluation method of data asset has not yet formed a unified standard.Based on the research of literature written by domestic and foreign scholars,this paper first summarizes the definition of data asset and extracts the basic characteristics of data asset,then discusses the applicability,advantages and disadvantages of data asset value assessment methods,and finally makes prospects for future research on data asset value assessment methods based on the previous contents.

关 键 词：数字经济 数据资产 价值评估方法 

分 类 号：F49[经济管理—产业经济]