摘要
Abstract
[Research purpose]Data assets,as a new type of production factor,have significant value in the digital economy era.By deeply exploring the status quo and shortcomings of research on data assets,it is expected to further develop their academic value and provide reference and guidance for the in-depth development of data assets research.[Research method]Using the literature review method,a comprehensive and in-depth analysis is conducted on the existing domestic research from the key issues such as the definition and classification of data assets,value measurement,management and operation,and how to"enter the table".On this basis,the shortcomings of data assets research and future prospects are proposed.[Research conclusion]Although the current research on data assets has made progress in many aspects,there are still many research shortcomings in areas such as the value measurement of data assets,the research on the property rights system,interdisciplinary integration,and information reporting.Future research can further unfold from aspects such as the pricing and generation mechanism of data assets,the development of a comprehensive measurement model for data asset value,and the legislation of data asset property rights.It can also comprehensively deepen the research on the continuous management and optimization of data assets,the maintenance of data asset security,and the compliant reporting of data assets,providing a basis for promoting the effective management and utilization of data assets and further promoting the development of the digital economy.关键词
数据资产/价值计量/披露要求/数据产权/生产要素Key words
data assets/value measurement/disclosure requirements/data property rights/factors of production分类
管理科学
