摘要
我国数字经济已转向深化应用、规范发展及普惠共享的新阶段,数据资产作为数字经济的重要产物,逐渐成为企业的关键生产要素。本文从数据资产的概念和特征入手,探讨数据资产价值的关键构成因素和价值提升的实现路径,提出以形成新战略重点、建立全新工作方式、实现业务价值为导向的总体思路,综合成本、质量、数量、应用等关键维度,以“集成、流动、智能、周期、质管、决策”六大模块为依托,构建以基础数据管理中台为基础设施层、数据业务应用与数据质量管理为应用层、商业智能和分析层为智能创新层的三角结构式数据资产价值提升框架及具体路径,以期帮助企业实现数字资产全流程的价值增值,促进企业高质量发展。
China's digital economy has turned to a new stage of deepening application,standardized development and inclusive sharing,and data assets,as an important product of the digital economy,have gradually become the key production factors of enterprises.Starting with the concept and characteristics of data assets,this paper discusses the key components of the value of data assets and the realization path of value enhancement,puts forward the overall idea of forming new strategic priorities,establishing new ways of working and realizing business value,and integrates key dimensions such as cost,quality,quantity and application.Based on the six modules of"integration,flow,intelligence,cycle,quality management and decision",the triangular structured data asset value enhancement framework and specific path are constructed with the basic data management center as the infrastructure layer,data business application and data quality management as the application layer,and business intelligence and analysis layer as the intelligent innovation layer.It is expected to help enterprises realize the value appreciation of the whole process of digital assets and promote the high-quality development of enterprises.
作者
李香梅
丛佳琛
李猛
王晴
Li Xiangmei;Cong Jiachen;Li Meng;Wang Qing(School of Accounting,Shandong University of Finance and Economics,Jinan 250014)
出处
《中国资产评估》
2023年第10期18-24,共7页
Appraisal Journal of China
基金
山东省社会科学规划研究项目“区块链技术下供应链金融生态化创新及风险管控研究”(项目号:21CJJJ19)的阶段性研究成果。
关键词
数字经济
数据资产
价值提升
Digital economy
Data assets
Value enhancement