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制造企业数据资源识别与价值创造研究——以陕鼓动力为例

Research on Data Resource Identification and Value Creation in Manufacturing Enterprises——A Case Study of Shaangu Power
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摘要 随着数字经济浪潮的到来,“数据资源”“数据资产”相关研究日益受到关注。本文运用文献分析法和案例研究法,从数据资源和数据资产的定义出发,结合制造行业特征解析数据资源的识别过程,分析制造企业数据资源的来源途径、分类、计量以及价值创造,最后以西安陕鼓动力股份有限公司(简称“陕鼓动力”)为例,详细说明制造企业数据资源识别、确认为数据资产及其价值创造的过程。通过研究,一方面,为制造企业数据资产确认与计量的研究提供理论和实践支撑,另一方面,有助于制造企业加强数据资源的识别、分类,推动其在企业价值创造过程中发挥越来越大的作用。 With the arrival of the wave of digital economy,the research related to“data resources”and“data assets”has been concerned.In this paper,we use the literature analysis method and case study method to analyse the identification process of data resources in combination with the characteristics of the manufacturing industry from the definitions of data resources and data assets,and analyse the sources,classifications,measurements,and value creation of data resources of manufacturing enterprises.Finally,taking Xi'an Shaangu Power Co.,Ltd.as an example,the process of identifying data resources as data assets and their value creation in manufacturing enterprises is explained in detail.Through the study,on the one hand,it provides theoretical and practical support for the research on the recognition and measurement of data assets in manufacturing enterprises,and on the other hand,it also helps manufacturing enterprises to strengthen the identification and classification of data resource,and promote it to play an increasing role in the process of enterprise value creation.
作者 张俊瑞 康羽馨 朴海英 ZHANG Junrui;KANG Yuxin;PIAO Haiying
出处 《财务研究》 CSSCI 2024年第6期3-13,共11页 Finance Research
基金 国家社科基金重大项目(23&ZD092)。
关键词 数据资源 数据资产 识别 价值创造 制造企业 data resources data assets identification value creation manufacturing
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