数据合理定价：利用数据资产图谱解析数据价值网络

在《中共中央国务院关于构建数据基础制度更好发挥数据要素作用的意见》（以下简称“数据二十条”）指导下,我国正在快速建设数据要素市场。本文从“数据二十条”对数据收益的指导原则出发,基于公平性与有效性原则,构建数据定价与数据资产价值评估的理论基础,并以与央企、互联网集团和金融机构的合作为基础,开发相关计算技术。理论证明：在满足公平性与有效性原则的情形下,在任一经济活动中的参与贡献数据要素,存在一个唯一、公平有效的收益分配理论解。进一步,开发数据资产图谱技术,用以解析数据生产使用链条上下游数据的贡献度,并可不断自动化盘点数据在各项经济活动中的收益值,为数据资产价值评估提供参数依据。     

数据产品交易的定价研究：进展评述与方法比较

数据定价是数据交易中的一大难点问题,需要综合运用计算机科学、数据科学和管理学等方面的基础知识。本文选择计算机科学、数据科学和管理学视角下典型的数据产品定价方法进行综述,介绍了管理学视角的“基于人机协同的数据产品交易参考价格（区间）方法”。得出结论：现有方法均各自需要一定启动条件或是只针对特定的应用场景,具有一定的局限性。数据定价是基于多方之间的估值和均衡来决定的,不同的数据主体对数据产品有不同的估值。因此,数据产品定价需要系统地为数据市场中的各方,包括数据供方和数据需方等建立能够达成共识的价值评估原则。此外,通过数据价格向数据市场中的不同主体传递信号也很重要。     

企业数据资产化:会计确认与会计核算问题探讨

随着数字经济的飞速发展,数据资源已成为企业的重要资源,但其真实价值尚未在会计核算中予以体现,游离于财务报表之外。文章以现有研究为基础,进一步完善数据资产的定义,将数据资产纳入资产核算体系,提出数据资产的会计处理方法,并从数据资产确权、会计处理、交易流通等方面提出建议,以为我国企业数据资产的会计处理提供参考。     

大数据时代背景下数据资产的会计计量设想

通过梳理数据资产的概念,总结数据资产的特征,提出了数据资产在会计计量方面存在的现实问题。针对数据资产当前的现状,从不同的角度对数据资产的初始计量和后续计量的提出设想。     

数字经济发展趋势下企业大数据资产的会计处理问题分析

大数据背景下,数字经济快速发展,企业为了发挥行业优势地位,实现企业商业价值,对大数据资产在确认、计量、列报与披露过程中存在的问题进行分析,使持有大数据资产的企业实现资产价值保持增值。本文客观论述了大数据资产的定义与特点,针对现有大数据资产定义进行扩充,突出了大数据资产化需要满足的条件,针对当前大数据资产的会计处理过程中存在的确认、计量、列报与披露现状,剖析当前存在的大数据资产的认定不完全、大数据资产的计量不合理、大数据资产的信息披露不充分三方面问题,从确认、计量、列报与披露三方面提出相应的策略,优化企业大数据资产会计处理体系,发挥大数据资产价值,促进企业会计信息的可靠性与相关性。     

协同治理视域下数据要素定价交易相关问题探究

生产要素市场化配置是市场经济的重要特征,数据作为新兴生产要素决定了其市场化配置的客观必然,由此引发对数据生产要素的估值定价、流通交易等问题的理论思考。作为新兴生产要素,数据要素既有传统生产要素所具备的共性特征,又有其自身独有的特性。数据要素的复合特性,决定了研究数据要素的理论基础需要具有多学科性、研究方向具有交叉性、认识角度具有多元性。政治经济学为培养完整的数据要素市场提供了新的理论探索角度,文章围绕数据供给与需求的主体、客体及其交易关系进行研究,深入剖析当前数据要素定价交易面临的困境,并探讨数据要素市场协同治理机制,有助于掌握数据要素市场发展的本质规律,引导市场健康有序发展。     

数据资产的会计计量问题研究

在数据市场蓬勃发展的背景下,对于数据资产的会计计量相关问题却一直未有明确的规定。文章首先对大数据资产概念进行界定,并对大数据资产的特征和分类进行研究;基于此将数据资产的特点与会计理论中的资产的计量理论进行比较分析,从而来对数据资产的计量问题进行深入研究,以期对数据资产的会计计量问题提出一些有针对性、有价值的意见和建议,积极推动数据资产会计理论研究的完善。     

海关数据资产化治理发展方向研究

数据是新型生产要素,数据管理问题是数字政府建设和开展数字化转型的基本问题,发挥数据要素作用,支持海关业务模式变革,是智慧海关建设的基本问题。因此,以资产化的数据驱动海关业务,是通过数据流通共享解决关检业务深度融合、海关业务协同难题的重点和难点,对智慧海关建设和海关实现数字化转型具有重要意义。本文结合业界方法论和海关数据治理实践问题,提出通过数据供给、服务体系构建等几个方面,开拓海关数据资源资产化之路,将富含价值的“数据资源”转化成可输出价值的“数字资产”。     

Mobile Phone Use,Transaction Costs,and Price: Evidence from Rural Vegetable Farmers in Cameroon

ABSTRACT

The widespread use of mobile phones in Cameroon should be translated into increased farmers’ income by reducing information-search costs. This study seeks to investigate the effects of mobile phone use on transaction costs related to price information search. Ordinary least-square estimations reveal a positive relationship between mobile phones use and transaction costs. The results show that farmers’ use of mobile phones increases their transaction costs for carrots and tomatoes, unlike for cabbages. This paper suggests the establishment of vegetable information centers that can serve as an interface between stakeholders in agriculture by channeling adequate and timely information to farmers.     

Transmission of Rice Prices from Thailand into West African Markets: The Case of Benin,Mali, and Senegal

ABSTRACT

The integration of West African rice market to the world market is assessed in order to derive the implication for food security. To this end, the transmission of rice price changes on the world market to selected markets in West Africa was examined to test for the presence of transaction costs. Using the two-regime threshold cointegration procedure on monthly price data, evidence in support of the hypothesis of asymmetric price transmission was found between Thailand and some West African markets. Price increases on the world market were more quickly transmitted to domestic price than were price decreases in Benin and Mali, suggesting short-run dynamic inefficiencies and the presence of transaction costs. In Senegal, the adjustment was linear, suggesting greater integration with the world rice market. The results suggest that West African governments should design and implement adequate policies to develop the domestic rice sector, improve market infrastructures in order to reduce their country dependency to international markets and ensure food security.     

Click Here for a Data Scientist: Big Data,Predictive Analytics,and Theory Development in the Era of a Maker Movement Supply Chain

Predictive analytics is impacting many diverse areas, ranging from baseball and epidemiology to forecasting and customer relationship management. Manufacturers, retailers, software companies, and consultants are creatively discovering new applications of big data using predictive analytics in supply chain management and logistics. In practice, predictive analytics is generally atheoretical; however, we develop a 2 × 2 model to explain the role of predictive analytics in the theory development process. This 2 × 2 model shows that in our discipline we have traditionally taken one path to theory development, but that predictive analytics can be a salient component of a comprehensive theory development process. The model points to a number of research questions that need to be addressed by our research community. These questions are not just highly relevant to the academic community but also in urgent need of answers to help practitioners execute the right strategies with greater precision and efficiency. We also discuss how one disruptive trend, the maker movement, changes the nature of who the producers are in the supply chain, making big data even more valuable. As we engage in higher levels of dialogue we will be able to make meaningful progress addressing these vital research topics.