数据资产估值定价与新质生产力发展:演进逻辑与主要挑战

Data Asset Valuation and Pricing and the Development of New Quality Productive Forces:Evolutionary Logic and Main Challenges

在数字经济时代,数据作为一种新的生产要素,引领生产关系的变革和经济结构的转型,从而对新质生产力的发展起到重要作用。数据要素赋能新质生产力具有清晰的理论内涵,但是同样面临多重挑战。其中,若无法合理进行数据资产估值定价,会通过造成数据要素市场资源配置扭曲、结构体系模糊、法律监管困难,阻碍新质生产力的高质量发展。本文沿着“知识经济一信息经济一数字经济”的发展脉络,梳理了从知识到信息再到数据的无形资产定价,并阐述了生产力在这个过程中发生质变的演进逻辑。鉴于此,建立符合新质生产力发展需求的数据资产估值定价理论体系刻不容缓。本文进一步讨论数据价值实现机制、建立数据资源会计入表背景下数据资产估值与定价的分阶段研究框架,提出考虑推进新质生产力的数据资产估值和定价的分析范式,为理解和推动数字经济时代数据资产的有效利用及其对激发新质生产力的重要作用提供新的视角和研究路径。

CHEN Rongda(Zhejiang University of Finance and Economics;Zhejiang Financial College,310018)LIN Qi,JIN Chenglu,and SHI Shouxue(Zhejiang University of Finance and Economics,310018)Summary:In the digital economy,data,as a new factor of production,drives the transformation of production relations and economic structures,thus playing a crucial role in the development of new quality productive forces.The empowerment of new quality productive forces by data elements has a clear theoretical connotation,but also faces multiple challenges.For example,if data elements cannot be properly valued and priced,their market allocation can be distorted and face structural obstacles and difficulties in legal and regulatory value.These issues will not only hinder the effective flow and utilization of data assets,but also limit the development of new quality productive forces.To address these issues,this paper explores the valuation and pricing of data assets in the digital economy and their significant impact on the development of new quality productive forces,proposing the necessity of establishing a system of theories for data asset valuation and pricing that promotes the development of new quality productive forces.This paper further elaborates on the role of data as a new factor of production in driving the transformation of production relations and economic structures,and how through technological innovation and the reform guidance of element systems,it promotes a comprehensive renewal of the industrial system.In this process,the correct valuation and pricing of data assets are crucial because they bear directly on the efficiency of resource allocation and the quality improvement of new quality productive forces.To achieve these goals,the paper suggests strengthening research on data asset valuation methods and building a more transparent and scientific valuation process to adapt to the characteristics of the digital economy.It also calls for policymakers and market participants to work together to improve the marketbased allocation system for data assets,including establishing unified data asset registration and trading platforms,to enhance market transparency and efficiency.Through these measures,the paper aims to provide new perspectives and methodological paths for understanding and promoting the effective use of data assets in the digital economy and their potential in stimulating new quality productive forces,thereby supporting the optimization of economic structure and high-quality development.