摘要
数字经济浪潮下,数据成为一项资产已成为基本共识,关于数据资产的研究也成为重点。而政府数据资产作为其中一种特殊类别,不仅具有数据资产的共性特征,也具备其独有的特性。本文从政府数据资产的价值维度出发,在三个不同的应用场景下构建政府数据资产价值评价指标体系,采用AHP结合模糊综合评价得到调整系数,并对成本法的计算结果进行调整得到政府数据资产评估结果,进一步探索政府数据资产的价值内涵。
Under the wave of digital economy,it has become a basic consensus that data has become an asset,and research on data assets has also become a priority.As a special category,governmental data assets not only have the common characteristics of data assets,but also have their unique characteristics.Starting from the value dimension of government data assets,this paper constructs a governmental data asset value evaluation index system under three different application scenarios,adopts AHP combined with fuzzy comprehensive evaluation to get the adjustment coefficients,and adjusts the calculation results of the cost method to get the assessment results of governmental data assets,so as to further explore the connotation of the value of governmental data assets.
作者
申高旗
王田力
Shen Gaoqi;Wang Tianli(Capital University of Economics and Business,Beijing 100070)
出处
《中国资产评估》
2024年第6期45-54,共10页
Appraisal Journal of China
关键词
应用场景
政府数据资产
价值评估
层次分析法
模糊综合评价
Application scenarios
Governmental data assets
Valuation
AHP
Fuzzy comprehensive evaluation