With the vigorous development of the digital economy,data has been transformed into the key strategic resource for competition between countries and enterprises.In order to more accurately evaluate the value of data assets and their impact on enterprise performance,this paper proposes a comprehensive data asset valuation method.First,this paper reviews several widely used evaluation methods and analyzes their respective advantages and limitations in detail.On top of this,two main valuation tools are introduced,which are able to consider the long-term value and cost-effectiveness of data assets more holistically.The article elaborates on the specific steps to apply these methods,including the determination of important variables and the selection of discount rate.In addition,this paper also discusses in depth the issue of confirming the ownership of data assets,the construction of governance mechanisms,and the necessary safeguard measures.Ensuring the legal use and effective management of data assets is of great significance to enhance the value of data assets.In conclusion,by providing a systematic methodological framework,this paper not only provides a new perspective for understanding and evaluating data assets,but also has important theoretical and practical significance for promoting data asset management and enterprise digital transformation.
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