摘要
本文对数据资产的识别确认与价值评估进行深入探讨。对于数据资产的识别确认,本文比较了资产评估中的数据资产识别与会计核算中的数据资产确认的异同,着重分析了数据资产控制权及预期经济利益的判断,并对数据资产评估对象与评估范围的界定做出详细阐述。对于数据资产的价值评估,本文分别研究了运用成本法、收益法和市场法评估数据资产的难点事项,为数据资产评估提供理论支持与实践指导。
This paper provides an in-depth discussion on the identification and recognition of data assets and their valuation.For the identification and recognition of data assets,this paper compares the similarities and differences between the identification of data assets in asset valuation and the recognition of data assets in accounting,focuses on the judgment of the control of data assets and the expected economic benefits,and elaborates on the definition of the object and scope of valuation of data assets.As for the value assessment of data assets,this paper examines the difficulties in using the cost method,income method and market method to assess data assets,providing theoretical support and practical guidance for data asset assessment.
作者
丘开浪
Qiu Kailang(Xiamen Academic Practice Valuer Co.,Ltd.Xiamen 361016)
出处
《中国资产评估》
2024年第2期10-16,共7页
Appraisal Journal of China
关键词
数据资产
识别确认
价值评估
Data assets
Identification
Recognition
Valuation
