企业数据资产的价值评估与管理研究

Research on Value Evaluation and Management of Enterprise Data Asset

随着我国数字经济时代的来临,数据资源带来的经济效益已不容忽视,有效解决当前数据资产价值评估和科学管理的难题,是推进经济全面发展的重要举措。通过比较现有的资产价值评估方法,运用层次分析法对成本法进行修正,并将数据资产价值影响因素嵌入其中,提出基于改善成本法的数据资产价值评估模型,并结合数据资产实际案例进行分析。同时,探索数据资产的科学管理路径,助推规范化数据资产管理体系的构建,以期为企业数据资产价值评估与管理工作提供借鉴和参考,进而推动数字经济高质量发展。

As the era of digital economy is coming in China,it is impossible to neglect the economic effect brought by data and effectively solving the problems in the evaluation and management of the data assets has played an important role in promoting the all-round development of the economy.By comparing the current data evaluation methods and modifying the cost method with the Analytic Hierarchy Process considering the impact of the data asset,this paper put forward a data asset evaluation model and analyzed this model with case studies.Besides,this paper also attempted to find a scientific method to manage the data asset and contribute to the building of a standardized data management system so as to provide references to the data asset evaluation and management in enterprises and promote the high-quality development of the digital economy.