商业银行数据资产估值研究与入表探索
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目 录
第一章 研究背景 ···································································· 1
一、数据要素时代已来 ··························································· 1
二、商业银行数字化转型已进“深水区” ··································· 2
三、数据资产化难题待解 ························································ 3
第二章 研究综述 ···································································· 5
一、研究现状 ······································································· 5
（一）数据资产范畴研究 ······················································ 5
（二）数据资产估值研究 ······················································ 6
（三）数据资产入表研究 ······················································ 8
二、研究述评 ······································································· 9
第三章 数据资产的定义、特征与分类 ········································ 12
一、数据资产的定义 ····························································· 12
二、数据资产的特征 ····························································· 13
（一）业务附着性 ······························································ 13
（二）多次衍生性 ······························································ 13
（三）零成本复制性 ··························································· 14
