摘要
随着数字经济的快速发展,数据已成为企业的重要生产要素和核心竞争资源。企业数据资产的评估直接关系到数据价值的显性化、资源管理能力的提升以及数字经济生态的改善。然而,现阶段数据资产评估仍处于理论探索与实践初期,数据资产面临确权难、评估方法受限、信息披露不规范、计量复杂以及市场交易体系不完善等挑战。本研究以数字经济背景为切入点,系统梳理企业数据资产评估的理论基础与现状问题,并结合实际提出针对性的对策建议。通过推动数据分类分级确权、优化评估方法、强化信息披露规范、改善交易环境以及提升技术与政策支持,探索数据资产评估的创新路径,为企业实现数据资产化提供科学指导。在理论层面,深化了数据资产价值构成及评估框架;在实践层面,为企业优化数据资产管理、提升数字资产经济效益提供可行性思路。对推动企业数据资产化及数据要素市场发展具有重要意义,以期为相关政策制定与学术研究提供有益参考。
With the rapid development of digital economy,data has become the important factor of production and core resource for enterprises.The valuation of enterprise data assets is related to the visualization of data value,the improvement of resource management capability and the perfection of digital economy ecology.However,data asset valuation remains in the early stages of theoretical exploration and practical application,facing multifaceted challenges such as ambiguities in legal ownership determination,limitations in valuation methodologies,non-standardized information disclosure mechanisms,complexity in quantification,and underdeveloped market transaction systems.This study,grounded in the digital economy context,systematically analyzes the theoretical foundations and current situation of corporate data asset valuation,and proposes practical solutions through integrated research.By promoting data classification and rights determination,optimizing assessment methods,strengthening information disclosure standards,improving the trading environment,and providing technology-policy support,this study aims to explore innovative paths for data asset assessment and to provide scientific guidance for enterprises to advance corporate data capitalization.Theoretically,this study deepens the data asset value composition and assessment framework;practically,it provides feasible ideas for enterprises to optimize data asset management and enhance the economic returns of digital assets.This study is of great significance in advancing corporate data capitalization and fostering data-driven market ecosystems,while providing actionable references for policy design and academic research.
作者
许泽想
郑晓筱
陈叶
Xu Zexiang;Zheng Xiaoxiao;Chen Ye
出处
《中国资产评估》
2025年第5期32-38,共7页
Appraisal Journal of China
基金
湖北省普通高等学校人文社科重点研究基地项目“极端公共事件情境下的企业决策支持的政策研究”(DSS20200708)资助。
关键词
数字经济
数据资产评估
评估新路径
问题与对策
Digital economy
Evaluation of data assets
New approach of value assessment
Problems and solutions
