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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。
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.
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(1)https://unece.org/fileadmin/DAM/stats/documents/ece/ces/ge.20/2020/mtg1/Annex_II._SNA_research_agenda._Extarct_from_ISWGNA_report.pdf。
(2)参考许宪春等（2022）关于“观察”与“原始数据”的辨析。观察是指事物、事件、活动和交易的客观存在，不论是否发生数据采集活动，观察是客观存在的，也不一定被人们感知和记录。“原始数据”是对观察的数字化记录，是生产活动的结果。
(1)《企业会计准则——基本准则》第二十条，“资产是指企业过去的交易或者事项形成的、由企业拥有或者控制的、预期会给企业带来经济利益的资源”。
(2)http://www.caict.ac.cn/kxyj/qwfb/ztbg/202012/t20201209_365644.htm。
(1)https://www.gartner.com/en/information-technology/glossary/data-monetization。
(2)阿里研究院和上海德勤资产评估有限公司，《数据资产化之路——数据资产的估值与行业实践》。http://www.cbdio.com/BigData/2019-11/04/content_6152582.htm。
(1)https://www.feedough.com/the-data-monetization-big-data-business-models/。
(2)“众包”是指通过众多用户参与网络集体协作来完成某些商业目标的生产模式，包括从众多通过互联网、社交媒体和智能手机应用提交数据的用户那里获取生产任务、信息或意见。如果众包涉及金钱补偿，则称为竞争性众包。否则，为非竞争性众包。https://www.investopedia.com/terms/c/crowdsourcing.asp。
(1)实践中，任何企业都会以某种方式使用数据开展业务，即使是一家小餐馆也依赖其供应商的联系方式。本文重点探讨将数据作为关键生产要素的商业模式。
(1)作者在其《信息经济学：如何对信息资产进行定价、管理与度量》一书中指出，“信息”指代任意形式的数据或者内容，其中包括结构型或非结构型数据，原始或加工过的数据。
(2)见本文第五部分的第（一）节。
(1)https://sloanreview.mit.edu/article/whats-your-data-worth/。
(2)传统的收入法所计算的资产价值是指使用数据带来的预期未来经济收益（生产率提高或现金流）折现后的价值。
(3)https://internetofwater.org/valuing-data/methods-for-valuing-data/。
(1)https://infocus.dellemc.com/william_schmarzo/bigdata-business-model-maturity-index-guide/。
(2)见本文第五部分的第（一）节。
(3)数据的相对贡献，基于数据对决策的相对重要性得分计算。对于每个决策，使用0~1内的数值表示每条数据的相对重要性。那么，某数据的相对贡献=该数据对决策的相对重要性得分/所有数据对该决策相对重要性得分之和。
(4)此处“适配度”是数据频率和做出一个好决策的数据准确度之和，适配度越高，数据价值越大；“难度系数”是数据的清理、存储、处理转换为信息的时间与收集时间之比，难度系数越小（即数据转换为信息的时间越短），数据价值越大。
(5)https://www.reply.com/Documents/13903_img_The-valuation-of-data-as-an-asset.pdf。
(1)https://download.csdn.net/download/bigdatapang/12125767。
(2)http://c.gb688.cn/bzgk/gb/showGb?type=online&hcno=B282A7BD34CAA6E2D742E0CAB7587DBC。
基本信息:
DOI：10.19343/j.cnki.11-1302/c.2022.09.001
中图分类号:F270.7
引用信息:
[1]胡亚茹,许宪春.企业数据资产价值的统计测度问题研究[J].统计研究,2022,39(09):3-18.DOI:10.19343/j.cnki.11-1302/c.2022.09.001.
基金信息:
清华大学经济管理学院“影响力”提升计划项目“关于数据资产的测度研究”（2020051002）; 全国统计科学研究重点项目“数据生产要素统计和核算研究”（2020LZ14）
2022-09-25
2022-09-25