数据资产及其价值评估方法研究

Research on Data Assets and Their Value Evaluation Methods

随着数字经济的发展,数据资产逐渐成为第五大生产要素,也成为体现企业竞争力的重要部分。在此背景之下,文章首先介绍了数据资产的定义和数据资产价值评估的观点;其次,梳理了数据资产价值评估的主流方法;最后,基于前文研究现状的情况对数据资产的价值评估方法进行了总结与展望,期望能够为数据资产后续研究奠基。

With the development of digital economy,data assets have gradually become the fifth factor of production,and also become an important part of reflecting the competitiveness of enterprises.Based on this background,this paper first introduces the definition of data assets and the view of data asset value evaluation.Secondly,it combs the mainstream methods of data asset value evaluation.Finally,based on the previous research status,the paper summarizes and looks forward to the value evaluation methods of data assets,hoping to lay a foundation for the subsequent research of data assets.