数据资产的分类与估值方法OA北大核心CHSSCDCSSCICSTPCD

Data has become a new type of production factor and strategic resource in the production and operation of enter-prises,but how to reasonably estimate the value of data assets is still a difficult problem faced by the integrated development of digital economy and real economy.This paper discusses the concept and classification of data assets,sorts out the main valuation methods for data assets,and analyzes the applicability of each valuation method in various application scenarios,and draws the following conclusion:Data assets used internally are suitable for valuation by using the cost method;data assets that grant usage rights are suitable for valuation by using the income method;data assets that transfer ownership are suitable for valuation by using the market method.