国有企业数据产品定价解决路径浅析

Analysis on the Solution Path of Data Product Pricing in State-Owned Enterprises

数据要素化和资产化的相关政策正在不断落实,数据资产化目前在各行业已得到广泛关注。在《企业数据资源相关会计处理暂行规定》《数据资产评估指导意见》等数据资产化财会文件出台背景下,数据资源“入表”无疑推动了企业数据资产化的进程,使数据资源成为企业的一项重要资产,可以为企业带来商业价值和经济利益。同时国有企业数据资产所形成的数据产品定价等方面也面临挑战,本文通过对国内外数据资产定价方式进行梳理,结合数据产品定价理论及实践方面的研究,提出了国有企业数据产品定价解决路径。

Policies related to the factorization and assetization of data are being implemented continuously,and data assetization has now gained widespread attention in various industries.Under the background of“The Temporary Provision Rules on Accounting Treatment for Enterprise Data Resources”,“Data Asset Appraisal Guidance”and other financial and accounting documents on data assetization,the“entry of data resources into the financial statement”undoubtedly promotes the process of data assetization in enterprises,making data resources an important asset of enterprises,which can bring commercial value and economic benefits to enterprises.At the same time,the pricing of data products formed by data assets of state-owned enterprise also faces challenges,this paper through the domestic and foreign data asset pricing method combing,combined with data product pricing theory and practice aspects of the research,put forward the state-owned enterprise data product pricing solution path.