统计与决策2025，Vol.41Issue(9)：42-47,6.DOI:10.13546/j.cnki.tjyjc.2025.09.007
数据特征与数据资产价值核算研究
Research on Data Characteristics and Data Asset Value Accounting
摘要
Abstract
The accounting of data asset value is a key issue in the marketization of data elements.The relevant research and practice are still in the exploratory stage at present.On the basis of sorting out the concepts,characteristics and accounting meth-ods of data assets,this paper holds that when the value of data assets is estimated,its typical characteristics should be fully consid-ered,and then takes it as a starting point to give some thoughts on how to integrate various data characteristics into data asset ac-counting,simultaneously exploring the construction of mathematical models and simulation cases to depict the accounting process of integrating typical data characteristics into each link of value accounting of data assets,with the expectation of bringing new re-search perspectives to the academic circle.关键词
数据要素/数据资产/数据特征/价值核算Key words
data element/data assets/data characteristics/value accounting分类
管理科学引用本文复制引用
周国富,窦婧哲..数据特征与数据资产价值核算研究[J].统计与决策,2025,41(9):42-47,6.基金项目
国家社会科学基金一般项目(24BTJ021) （24BTJ021）
