数据确权视角下的虚拟资产价值评估研究——以金山企业为例
Research on the Valuation of Virtual Assets from the Perspective of Data Rights Confirmation—Taking Jinshan Enterprise as an Example

随着信息技术的快速发展，虚拟资产已成为现代社会的重要组成部分。虚拟资产包括但不限于数字货币、游戏内物品、域名、社交媒体账号、知识产权等。这些资产虽然没有物理形态，但在经济活动中具有重要价值。本文从数据确权的角度出发，探讨了虚拟资产价值评估的方法和模型，并通过具体案例分析展示了如何利用修正后的成本法来量化虚拟资产的价值。此外，文章还讨论了数据确权对虚拟资产价值评估的影响，以及在企业管理和市场竞争中的重要作用。
With the rapid development of information technology, virtual assets have become an important part of modern society. Virtual assets include, but are not limited to, digital currency, in-game items, domain names, social media accounts, intellectual property, etc. Although these assets do not have a physical form, they have significant value in economic activities. From the perspective of data rights confirmation, this paper discusses the methods and models of virtual asset valuation, and shows how to quantify the value of virtual assets by using the modified cost method through specific case studies. In addition, the article also discusses the impact of data ownership confirmation on the valuation of virtual assets, as well as its important role in enterprise management and market competition.