电商企业数据资产价值评估综述

A Review of the Value Assessment of Data Assets in E-Commerce Enterprises

摘要: 随着数字经济的深入发展，数据资产已成为电商企业核心战略资源与价值创造的关键要素。本文系统梳理了数据资产以及电商企业的基本概念、电商企业在区域经济与商业模式中的作用，重点综述了数据资产价值评估的主流方法及其在电商领域的应用研究。研究发现，当前评估方法呈现多元化与行业适配趋势，但仍缺乏统一体系。未来研究应进一步融合跨学科方法，深化数据资产会计处理与实证应用，以推动电商企业数据资产估值体系的完善与实践发展。

Abstract: With the in-depth development of the digital economy, data assets have become core strategic resources and key elements for value creation in e-commerce enterprises. This paper systematically sorts out the basic concepts of data assets and e-commerce enterprises, as well as the role of e-commerce enterprises in the regional economy and business models. It focuses on reviewing the mainstream methods of data asset value assessment and their application research in the e-commerce field. The study finds that current assessment methods show a trend of diversification and industry adaptation, but a unified system is still lacking. Future research should further integrate interdisciplinary methods, deepen the accounting treatment and empirical application of data assets, so as to promote the improvement of the data asset valuation system and the development of practice in e-commerce enterprises.