企业数据资产价值实现及金融支持模式研究

Research on Enterprise Data Asset Value Realization and Financial Support Model

数据资产作为从数据资源中提炼出的具有明确经济价值的新兴资产类型,既是加快数字经济发展和推动数字中国建设的重要战略资源,也成为金融行业创新发展的新动能。数据资产融资作为一种新兴融资方式,有利于进一步激发数据要素潜能、释放数据要素价值。但当前数据资产融资仍面临数据产权不明确、登记规则不统一、交易市场不健全、定价机制不完善等基础性问题,金融支持数据资产价值实现仍处于探索阶段。本文基于数据资产价值实现全过程,梳理总结了国内数据资产化和数据资本化相关实践,并针对上述问题提出相关政策建议。

As an emerging asset type with explicit economic value extracted from data resources,data assets are not only vital strategic resources for accelerating the development of the digital economy and promoting the construction of a digital China,but also a new driving force for the innovative development of the financial indus⁃try.Data asset financing,as a novel financing approach,is conducive to further unlocking the potential and releas⁃ing the value of data elements.However,the current financing of data assets still confronts fundamental issues such as unclear data property rights,inconsistent registration rules,inadequate trading markets,and imperfect pricing mechanisms,making the financial support for realizing the value of data assets still in the exploratory stage.Based on the entire process of realizing the value of data assets,this paper summarizes relevant domestic practices regarding data assetization and data capitalization,and proposes corresponding policy recommendations aimed at addressing the aforementioned issues.