摘要
当今数字经济时代,数据资产逐渐成为影响企业高效经营的战略性竞争要素,对其价值的合理有效评估成为企业数据资产价值呈现的必经之路,也是资产评估领域探讨的前沿问题。本文基于现有数据资产价值评估相关研究,通过对A运维公司运用重置成本法对其数据资产进行价值评估实践的分析,提出了从“数据资产形成——表现形式——数据资产目录”的数据资产识别路径和流程,并依据此路径进一步提出各类数据资产的成本归集逻辑和方法。希望通过本案例的研究,挖掘各种资产评估方法在数据资产价值评估中运用的条件,明确重置成本法运用的有效逻辑思路,以期更好地服务于企业数据资产价值确认和运营管理。
In the era of digital economy,data assets have gradually become a strategic competitive element that affects the efficient operation of enterprises.Reasonable and effective evaluation of their value has become a necessary path for presenting the value of enterprise data assets,and it is also a cutting-edge issue in the field of asset evaluation.This article is based on existing research on the value evaluation of data assets.Through the analysis of A Operation and Maintenance Company's practice of using the reset cost method to evaluate its data assets,it proposes a data asset identification path and process from"data asset formation-manifestation-data asset catalog",and further proposes the cost collection logic and methods for various types of data assets based on this path.I hope to explore the conditions for applying various asset evaluation methods in data asset value evaluation through this case study,clarify the effective logical thinking of using the reset cost method,and better serve the recognition and operation management of enterprise data asset value.
作者
肖毅
杨艳
张晓
沈晶晶
邓文
Xiao Yi;Yang Yan;Zhang Xiao;Shen Jingjing;Deng Wen(Beijing KYSIN Assets Appraisal Co.,Ltd,Changsha 410000;Business School of Hunan University,Changsha 410000)
出处
《中国资产评估》
2024年第8期20-29,共10页
Appraisal Journal of China
基金
湖南省注册会计师协会、湖南省资产评估协会2023年行业研究重点课题“服务数字经济发展,数据资产评估方法研究”的阶段性成果(课题编号:2023-ZD-3)。
关键词
数据资产
价值评估
重置成本法
Data assets
Valuation
Replacement cost method
