数据资产测度研究进展与展望

Research Progress and Prospects of Data Asset Measurement

遵循国民经济核算研究范式,从数据的概念和特征、数据资产的概念、数据资产价值测度理论、实证测算等方面对现有研究进行了全面梳理,在此基础上提出了研究难点问题与未来研究方向。这为推动我国数据生产要素核算理论、统计标准、调查方法的创新提供了借鉴和参考,也为探讨数据资产对数字经济发展以及经济增长的宏观影响提供了重要的微观理论支撑和方法支持。

Based on the research paradigm of national accounts, the paper comprehensively reviewed the existing research progress from the aspects of data concept, characteristics of data, measure theories of data asset value and empirical calculation.Furtherly, the paper put forward relevant challenges and future research directions. The study provided some references for promoting the innovation of national data production factor at the aspects of accounting theory, statistical standards and survey methods. What’s more, the results also provided an important micro-theoretical support and measurement methods for exploring the contribution of data asset to digital economy development and the macro impact of economic growth.