制造业企业数据资产价值评估——基于改进多期超额收益模型  

Value Evaluation of Data Assets in Manufacturing Enterprises—Based on the Improved Multi-Period Excess Earnings Model

作　　者：李杰义 张群雅 蔡鑫宇 

机构地区：[1]嘉兴大学商学院,浙江 嘉兴

出　　处：《电子商务评论》2025年第3期15-24,共10页E-Commerce Letters

基　　金：2024年浙江省教育厅专业学位研究生培养模式改革专项项目(Y202455790);2024年度研究生科研与实践创新项目校级重点项目(PSRPIP2024014B)。

摘　　要：在数字经济背景下,数据资产已成为企业核心资源,其准确评估对企业决策至关重要,然而目前并未形成一套全面而客观的评估体系。因此,本文以制造业企业作为研究对象,通过引入改进后的收益法的评估模型,对数据资产进行了量化分析,揭示了数据资产对企业价值的贡献,并强调了数据资产时效性对价值的影响。研究结果表明,数据资产的价值会随着时间推移而变化,因此企业必须加强对数据资产的管理,确保在快速变化的市场中保持竞争力。In the context of the digital economy, data assets have become the core resources of enterprises, and their accurate evaluation is crucial for enterprise decision-making. However, a comprehensive and objective evaluation system has not yet been formed at present. Therefore, taking manufacturing enterprises as the research object, this paper conducts a quantitative analysis of data assets by introducing an improved evaluation model of the income approach, reveals the contribution of data assets to enterprise value, and emphasizes the impact of the timeliness of data assets on value. The research results show that the value of data assets will change over time. Therefore, enterprises must strengthen the management of data assets to ensure their competitiveness in the rapidly changing market.

关 键 词：数据资产 多期超额收益模型 收益法 价值评估 

分 类 号：F275[经济管理—企业管理] F273.4[经济管理—国民经济]