大数据资产化面临的挑战

Challenge Faced by Capitalization of Big Data

文章基于我国大数据产业发展现状,围绕大数据资产的确认、计量、报告、交易四个方面,探讨大数据在资产化过程中的难题,认为缺乏大数据资产划分依据、缺少大数据资产价值评估的完善体系、受限于传统会计信息质量要求、以及亟待健全的交易机制和法律法规,成为大数据资产化过程中所面临主要挑战。

Based on current development of big data industry in China, this paper makes a discussion on problems of big data in confirmation, calculation, report and transaction of big data assets. In author's opinion, lack of division basis of big data assets, lack of complete system of its value assessment, being limited by quality requirements of traditional accounting information and imperfect trading mechanism and regulations are main challenges in process of capitalization of big data.