In the era of digital economy,as an important production factor of enterprises,data plays an important role in the process of enterprise value creation,but its value evaluation has been restricting the development of data market.In view of the important position of commercial banks in the construction of data asset market,this paper takes commercial banks as the research object,analyzes the formation process of data asset value of commercial banks,the characteristics of data assets and value evaluation methods,studies the problems and challenges faced by commercial banks in the process of data asset value evaluation,and gives relevant suggestions.
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