摘要
数据与传统生产要素相比具有独特的性质,对于数据的不断认识、对数据资产的深入理解以及对数据资产价值评估的核心要素进行广泛和深入的研究及探讨具有重要的现实意义。本文对数据、数据类型、数据资源和数据资产的相关概念、内涵和相互关系,数据要素价值分配和评估对象进行了阐述,对数据资产的成本、收益、市场和风险要素以及价值评估的主要方法进行了较为系统的分析。本文抛砖引玉,希望引起行业专家学者更广泛和深入的研究和探索。
Data has unique characters compared with the traditional factors of production.It is of great realistic significance to continuously and deeply understand what are date and data assets and conduct extensive and in-depth research on the core elements of data asset valuation.This article discusses the relevant concepts,connotations,and interrelationships of data,data types,data resources,and data assets and elaborates the value allocation of data factor and objects of valuation.Systematic analysis was conducted on the cost,benefits,market and risk factors of data assets,as well as the main valuation methods in practice.This article aims to attract industry experts and scholars to conduct more extensive and in-depth research and exploration.
作者
刘云波
Liu Yunbo(Deloitte Appraisal Co.,Ltd.,Shanghai 200002)
出处
《中国资产评估》
2023年第5期51-56,共6页
Appraisal Journal of China
