统计研究 ›› 2022, Vol. 39 ›› Issue (9): 3-18.doi: 10.19343/j.cnki.11–1302/c.2022.09.001

• •    下一篇

企业数据资产价值的统计测度 问题研究

胡亚茹 许宪春   

  • 出版日期:2022-09-25 发布日期:2022-09-25

Research on the Statistical Measurement of Business Data Assets

Hu Yaru Xu Xianchun   

  • Online:2022-09-25 Published:2022-09-25

摘要: 随着数字化技术不断迭代升级,数据呈指数级增长,不断催生新产业新业态新模式,赋能传统企业数字化转型升级,成为企业生产经营中的新型生产要素和战略资产。然而,数据资产价值在企业财务报表和宏观经济指标中并没有体现。本文探讨企业数据及数据资产概念、数据的价值特征,基于商业模式视角归纳总结企业不同数据货币化策略和数据类型,并提出适用于“数据增强型”和“数据使能型”两大类数据货币化策略的数据资产价值测度方法,进一步从数据质量、生产成本和数据的经济收益三个方面讨论企业数据资产的价值测度内容。本文初步系统地回答了关于企业数据资产价值的来源、表现、测度方法及内容等基础统计测度问题,并提出在测度实践中仍面临的一些关键问题、挑战与建议。

关键词: 企业数据资产, 商业模式, 经济价值, 统计测度

Abstract: Data has been growing exponentially with the digital technology upgrades, which constantly creates new industries, forms and business models and enables digital transformation of traditional business, becoming a new production factor and strategic assets of firms. However, the value of the data assets is invisible in the corporate financial statements and the macroeconomic indicators. This paper discusses the concept and characteristics of business data, as well as the concept of business data assets. What’s more, it summarizes different data monetization strategies and data types from the perspective of business models, then puts forward measurement methods of the value of business data assets for two kinds of data monetization strategies. Further, the production cost, quality assessment and economic income of business data assets are discussed as the measurement contents. This paper gives a preliminary and systematic answer to the basic statistical measurement questions about the source, form, measurement method and content of the value of business data assets, and puts forward some key challenges and suggestions in the measurement practice.

Key words: Business Data Assest, Business Model, Economic Value, Statistical Measurement