【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。更多还原

【Abstract】 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.更多还原