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能源企业数据资产管理研究 被引量:7

Research on data asset management of energy enterprises
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摘要 数据如同农业时代的土地、劳动力,工业时代的技术、资本一样,已成为数字经济时代的重要生产要素,成为重塑全球经济结构、改变全球竞争格局的关键力量。与基于有形资产驱动经济不同,基于无形资产的知识和服务经济已然成为趋势,尤其是数据资产对于企业长期价值的创造能力日益凸显,越来越被市场所看重。面对庞大的数据资源,如何转化为资产对其进行有效管理和利用,挖掘数据资产所蕴含或可带来的价值,成为企业管理者必须研究和思考的问题。本文以某能源企业数据资产管理为例,对数据资产的概念和管理内涵进行了梳理,比较了数据资产管理与传统资产管理的差异,探讨了数据资产管理逻辑、要点和方法,为企业下一步开展以资产化为方向的数据资产管理体系建设提供一些思路和参考。 Just like land and labor in the agricultural era and technology and capital in the industrial era,data has become an important factor of production in the digital economy era and a key force in reshaping the global economic structure and changing the global competition pattern.Different from the economy driven by tangible assets,the knowledge and service economy based on intangible assets has become a trend,especially the ability of data assets to create longterm value of enterprises has become increasingly prominent.In the face of huge data resources,how to transform them into assets,effectively manage and utilize them,and digging the value contained or brought by data assets has become a problem that enterprise managers must study and think about.Taking the data asset management of an energy enterprise as an example,this paper combines the concept and management connotation of data asset,compares the differences between data asset management and traditional asset management,and discusses the logic,key points and methods of data asset management,so as to provide some ideas and references for enterprises to carry out the construction of data asset management system in the next step.
作者 寿东华 孙浩 Shou Donghua;Sun Hao
出处 《管理会计研究》 2022年第2期37-45,共9页 MANAGEMENT ACCOUNTING STUDIES
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