生命周期视角的数据资产评估方法及其适用性研究

Research on the Applicability of Data Asset Valuation Method from the Perspective of Life Cycle

数据资产价值评估和定价机制的建立是数据要素资产化和数据价值实现的关键,将为数据要素交易市场的培育提供有力支撑,也有助于我国贯彻新发展理念、构建新发展格局、赋能传统产业转型升级,孵化出新产业、新业态、新模式。本文聚焦数据资产价值评估方法,基于数据资产生命周期视角,将其划分为开发阶段、赋能阶段、活跃交易阶段和处置阶段,在分析不同阶段典型特征的基础上,结合不同的评估目的和数据资产实现价值的商业模式来探索各阶段数据资产评估方法的适用性,建立了一套针对常见数据资产评估需求的方法体系,为之后进一步理论探讨及评估实务提供了参考和借鉴。

The establishment of data asset value evaluation and pricing mechanism is the key to the capitalization of data elements and the realization of data value. It will not only provide strong support for the cultivation of data element trading market, but also help China implement the new development concept, build a new development pattern,enable the transformation and upgrading of traditional industries, and incubate new industries, new forms and new models. This paper focuses on the value evaluation method of data assets. Based on the perspective of the life cycle of data assets, it is divided into development stage, enabling stage, active trading stage and disposal stage. On the basis of analyzing the typical characteristics of different stages, combined with different evaluation purposes and business models of realizing the value of data assets, this paper explores the applicability of the data asset evaluation method at each stage, A set of method system for common data asset evaluation needs is established, which provides a reference for further theoretical discussion and evaluation practice.