数据资产管理研究脉络及展望——基于CNKI 2002-2017年研究文献的分析

Research Context and Prospect of Data Asset Management——Based on the Analysis of Research Literature of CNKI2002-2017

大数据环境下,数据资产成为一种重要资产强势来袭,社会公众对数据资产的重视也提高到了前所未有的高度,因此有必要对其研究现状和热点主题进行全面梳理和分析,以更好地推进数据资产管理理论研究和实践的发展。以2002-2017年CNKI数据库收录的488篇数据资产研究的期刊论文为样本,运用CiteSpace. V可视化分析法,可对数据资产管理研究现状进行整体性描述,分析其发文特征及高被引文献、研究机构与研究者、研究热点及关注度变化,从中对现有研究成果的主要内容进行归集分析,发现现有研究成果主要涉及数据资产定义、会计核算、基于行业的数据资产管理及价值评估等方面,尚存在定义模糊、会计确认存在灰色地带、价值评估方法缺乏适用性等不足,可从相关资产的比较、数据资产的产权问题、行业特征和交易平台建设等方面展开进一步研究。

In the big data environment,data assets become an important asset,and the public's attention to data assets has also increased to an unprecedented height.Therefore,it is necessary to comprehensively sort out and analyze the research status and hot topics.Promote the development of theoretical research and practice of data asset management.In CNKI database from2002to2017,included488data asset research journal papers as sample,using CiteSpace.V visual analysis method,the current status of data asset management research can be described in a comprehensive way,and the characteristics of the papers and high cited documents are analyzed,rsearch institutions and researchers,research hotspots and changes in attention,from which the main contents of existing research results are collected and analyzed,and found that the existing research results mainly involve data asset definition,accounting,industry-based data asset management and value evaluation.There are still some shortcomings such as ambiguous definition,gray area in accounting confirmation,and lack of applicability of value evaluation methods.Further research can be carried out from the comparison of related assets,property rights of data assets,industry characteristics and trading platform construction.