中国中西医结合杂志2026，Vol.46Issue(8)：989-993,5.DOI:10.7661/j.cjim.20260202.034
中医药数据资产入表、定价与收益分配机制
Mechanisms of Asset Recognition,Pricing,and Benefit Distribution of Chinese Medicine Data
摘要
Abstract
Establishing a market-oriented circulation and transaction system for Chinese medicine(CM)data hinges on three key mechanisms:data asset recognition in financial statements,rights valuation,and benefit distribution.The recognition of data resources as assets is grounded in lawful ownership and credible sources,with confirmation criteria based on measurable economic benefits and reliable cost allocation.A financial management framework should be developed,focusing on methodologies for forecasting economic benefits,cost accounting,and expense allocation.This framework enables the"secondary recognition"of data products following their development and utilization.Pricing mechanisms for data product transactions vary depending on operational models,such as self-operation,authorized operation,or trustworthy data space combined with exchange-based trading.For primary revenue distribution,a contribution-based allocation system should be established.Specifically,a"dual-layer 80/20 principle"is proposed to maximize the value realization of CM data elements.关键词
中医药/数据要素流通/资产入表/定价/收益分配Key words
Chinese medicine/data element circulation/asset recognition/pricing/benefit distribution引用本文复制引用
穆倩倩,白雪,高艳华,吴婧仪,李小可..中医药数据资产入表、定价与收益分配机制[J].中国中西医结合杂志,2026,46(8):989-993,5.基金项目
中医药振兴发展重大工程资助项目(No.GHC-2024-WTBS-004) （No.GHC-2024-WTBS-004）
