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数字时代下公共数据资产化研究OACHSSCD

Research on Public Data Assetization in Digital Era:Based on Three Pathways of Sharing,Openness,and Authorized Operation

中文摘要英文摘要

采取多案例分析方法,选取四川省政务数据共享、山东省公共数据开放和成都市授权运营实践作为研究对象,系统分析不同路径下公共数据的价值释放机制,揭示了共享路径存在资产归属模糊,开放路径面临成本收益配比失衡,授权运营路径存在多主体协同与重复确认等问题.在此基础上,构建了相应的价值评估模型.针对不同的资产化阶段,提出了建立分级控制的信息披露框架、采用"双轨制"和"联动会计"方案等建议.

Through the use of the multiple-case analysis method,the practices of government data sharing in Sichuan province,public data openness in Shandong province,and authorized operation in Chengdu were selected as research objects to systematically analyze the value release mechanisms of public data under different pathways.Issues were revealed,such as ambiguous asset ownership on the sharing pathway,an imbalance between costs and benefits on the openness pathway,and challenges with multi-agent coordination and repeated confirmation on the authorized operation pathway.Corresponding value assessment models were constructed on this basis.For different assetization stages,proposals were put forward,including establishing a hierarchical controlled information disclosure framework and adopting a"dual-track"and"linkage accounting"scheme.

徐丽军;肖萍;王超然

沈阳大学 商学院,辽宁 沈阳 110044沈阳大学 商学院,辽宁 沈阳 110044沈阳大学 商学院,辽宁 沈阳 110044

管理科学

公共数据数据资产化数字时代信息披露价值释放机制

public datadata assetizationdigital erainformation disclosurevalue release mechanism

《沈阳大学学报(社会科学版)》 2026 (2)

24-32,9

辽宁省教育厅基本科研项目(LJ112411035013).

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