数据资产评估中增量收益法的参数度量及改进

Parameter Measurement and Improvement of Incremental Income Method in Data Asset Evaluation

数据是数字经济的基础,具有边际效应递增性价值属性,增量收益法是收益法途径首先适用性分析的模型。增量收益与折现率度量需匹配一致,数据资产流失率在剩余期内大多应是非线性衰减。数据质量评价中指标权重AHP法一定程度上取决于专家经验和偏好,宜主观与客观相结合的熵权修正AHP赋权法确定权重。多样性是数据资产特征之一,应考虑拥有的增长期权价值。笔者对增量收益法模型进行了改进,考虑了数据治理支出、数据贡献权重、增长期权价值,并结合数据资产评估案例进行了解析。

Data is the foundation of digital economy and has the value attribute of incremental marginal effect.Incremental income method is the first applicability analysis model of income method.Incremental income and discount rate measures should be matched,and data asset attrition rate should be mostly non-linear attenuation in the remaining period.The AHP method of indicator weighting in data quality evaluation depends to some extent on expert experience and preference,and it is advisable to combine subjective and objective entropy modified AHP weighting method to determine the weighting.Diversity is one of the characteristics of data assets and the value of growth options should be considered.The author improved the incremental income method model,considered the data governance expenditure,data contribution weight,growth option value,and analyzed the data asset evaluation case.