摘要
近年来,得益于云计算、移动互联网、智慧城市、物联网和5G等前沿技术的发展,各行业和企业在数据获取和积累方面实现了爆炸性增长。数据已经成为数字经济的核心资产,被广泛认为是基础性资源和生产资料。全球主要国家已经认识到其重要性,并纷纷启动了各自的大数据战略,以充分利用数据的潜力,推动经济增长和创新。本文以中远海科为研究对象,采用多期超额收益法来确定其整体数据资产价值。结果表明,数据资产在信息技术服务业中该企业中具有较高的价值,企业应该高度重视。未来,数据资产价值评估体系有待进一步科学化和精确化,同时拓宽信息技术服务企业数据资产价值评估的思路。
In recent years,thanks to the development of cutting-edge technologies such as cloud computing,mobile Internet,smart cities,the Internet of Things and 5G,various industries and enterprises have achieved explosive growth in data acquisition and accumulation.Data has become the core asset of the digital economy and is widely regarded as a basic resource and means of production.Major countries around the world have recognized their importance and have launched their own big data strategies to fully leverage the potential of data to drive economic growth and innovation.This paper takes COSCO as the research object and adopts the multi-period excess return method to determine its overall data asset value.The results show that data assets have high value in the information technology service industry,and enterprises should attach great importance to it.In the future,the data value evaluation system of assets needs to be further scientific and accurate,and the idea of information technology service data asset value evaluation of enterprises should be broadened.
作者
刘昀
Yun Liu(School of Economics and Management,East China Jiaotong University,Nanchang,Jiangxi,330013,China)
关键词
信息技术服务业
数据资产
价值评估
多期超额收益法
中远海科
Information Technology Service Industry
Data Assets
Value Evaluation
Multi-Period Excess Income Method
Cosco Shipping Technology