Research Article
A Review of Research on Classification, Ownership Confirmation and Value Evaluation of Enterprise Digital Assets—— From the Perspective of Digital Asset Construction and Value Realization
@INPROCEEDINGS{10.4108/eai.1-9-2023.2338811, author={Qianyue Cao and Peiqing Yang and Kexin Jing}, title={A Review of Research on Classification, Ownership Confirmation and Value Evaluation of Enterprise Digital Assets------ From the Perspective of Digital Asset Construction and Value Realization}, proceedings={Proceedings of the 2nd International Conference on Public Management, Digital Economy and Internet Technology, ICPDI 2023, September 1--3, 2023, Chongqing, China}, publisher={EAI}, proceedings_a={ICPDI}, year={2023}, month={11}, keywords={data resource digital asset data value confirmation of asset appraisal ownership}, doi={10.4108/eai.1-9-2023.2338811} }- Qianyue Cao
Peiqing Yang
Kexin Jing
Year: 2023
A Review of Research on Classification, Ownership Confirmation and Value Evaluation of Enterprise Digital Assets—— From the Perspective of Digital Asset Construction and Value Realization
ICPDI
EAI
DOI: 10.4108/eai.1-9-2023.2338811
Abstract
In order to evaluate the value of digital assets accurately and effectively, this paper summarizes the previous studies, and makes a concrete analysis based on the statistics and valuation of digital assets. Through literature research, this paper systematically discusses the statistics and valuation of digital assets. Firstly, this paper analyzes the concepts of digital assets, data assets and digital currency, and puts forward the connotation of digital assets. Secondly, combined with the way of realizing the value of digital assets, this paper divides digital assets into three categories, and summarizes the attributes and characteristics of digital assets under different categories. Thirdly, it summarizes the research status of ownership confirmation of digital assets, sums up the previous evaluation of digital assets according to the classification of valuation methods, and puts forward that the evaluation of digital assets should be based on its classification. Finally, combined with the development trend of digital economy, the future research direction of digital asset statistics and accounting is prospected.