数据资产的分类与估值方法

Classification and Valuation Methods of Data Assets

数据已成为企业生产经营中的新型生产要素和战略资源,但数据资产价值如何合理估算仍是数字经济和实体经济融合发展中面临的难题。文章通过讨论数据资产的概念和分类,梳理主要的数据资产估值方法,分析各估值方法在各类应用场景下的适用性,得出结论:内部使用的数据资产适合用成本法进行估值;授予使用权的数据资产适合用收益法进行估值;转移所有权的数据资产适合用市场法进行估值。

Data has become a new type of production factor and strategic resource in the production and operation of enterprises,but how to reasonably estimate the value of data assets is still a difficult problem faced by the integrated development of digital economy and real economy.This paper discusses the concept and classification of data assets,sorts out the main valuation methods for data assets,and analyzes the applicability of each valuation method in various application scenarios,and draws the following conclusion:Data assets used internally are suitable for valuation by using the cost method;data assets that grant usage rights are suitable for valuation by using the income method;data assets that transfer ownership are suitable for valuation by using the market method.