统计与决策2024，Vol.40Issue(15)：34-39,6.DOI:10.13546/j.cnki.tjyjc.2024.15.006
数据资产的分类与估值方法
Classification and Valuation Methods of Data Assets
摘要
Abstract
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.关键词
数据要素/数据资产/应用场景/资产估值Key words
data elements/data asset/application scenarios/asset valuation分类
管理科学引用本文复制引用
丁玟文,庞智强..数据资产的分类与估值方法[J].统计与决策,2024,40(15):34-39,6.基金项目
甘肃省高等学校创新能力提升项目(2019B-087) （2019B-087）
