数字时代下数据资产的价值评估与治理问题研究

• 作者： 张林 ¹ 张潇然 ¹ 郑阳 ¹ 于思淇 ¹
• 作者单位：
  1.  哈尔滨商业大学
• 提交时间：2024-09-18

摘要: 随着数字经济的蓬勃发展，国家大力推进数据要素市场化改革与发展，数据成为新的关键生产要素，与各个领域深度融合。部分数据的特性符合会计对资产的确认前提，因此具有了资产属性。由此，数据资产作为企业的核心资源，数据资产价值的准确评估对于企业提高经营绩效、实现数字化转型至关重要。但是，面对庞大的数据量，企业如何充分利用好数据将其转化为重要战略资源亟待解决，数据治理逐渐成为重要的数据创新管理手段。因此，需要对数据价值及数据治理等相关问题予以充分关注。文章首先回顾了数据资产、数据治理的相关概念，再分析数据资产价值评估的方法，进而引出研究价值评估与治理的互动关系，并提出相应对策建议，以期提升数据治理能力更好地挖掘数据资产价值，推动数据资产价值评估及治理的相关研究。

Abstract: With the vigorous development of digital economy, China vigorously promotes the market-oriented reform and development of data elements, and data has become a new key factor of production and is deeply integrated with various fields. Because the characteristics of some data conform to the premise of accounting recognition of assets, they have the asset attribute. Therefore, data assets are the core resources of enterprises, and the accurate evaluation of the value of data assets is crucial for enterprises to improve business performance and realize digital transformation. However, in the face of the huge amount of data, it is urgent for enterprises to make full use of data to transform it into important strategic resources, and data governance has gradually become an important means of data innovation management. Therefore, it is necessary to pay full attention to the data value and data governance and other related issues. The article first reviews the related concepts of data assets, and data governance, analyzes the value evaluation method of data assets, which leads to the study on the interaction relationship between value evaluation and governance, and puts forward measures and suggestions. The study aims to improve data governance ability, better mine data assets’ value, and promote data asset value evaluation and governance related research.

• 分类： 应用经济学 >> 国民经济学
• 稿件状态： 已在期刊出版
期刊名称： 《中国商论》 2024年 第17期
• 引用： PSSXiv:202409.01438 (或此版本 PSSXiv:202409.01438V1)
  DOI:10.19699/j.cnki.issn2096-0298.2024.17.001
  CSTR:32012.36.PSSXiv.202409.01438
• 推荐引用方式： 张林,张潇然,郑阳,于思淇.数字时代下数据资产的价值评估与治理问题研究.中国商论,2024(17).[DOI:10.19699/j.cnki.issn2096-0298.2024.17.001] (点此复制)