Exploring data asset value assessment of commercial banks in the context of digital transformation
Changming Wu
School of Economics and Management, Hebei University of Technology
Haiyan Wu
China Construction Bank Corporation, Qiandongnan Prefecture Branch/School of Management, Guizhou University
DOI: https://doi.org/10.59429/bam.v7i2.10516
Keywords: Asset valuation; Data assets; Commercial banks; Digital transformation
Abstract
Under the background of digital transformation, data asset valuation of commercial banks has become a core topic in the financial field.Based on the theory of new factors of production, data as the fifth major factor of production, the banking industry is accelerating business data transformation and value deepening through data precipitation and digital technology integration.In this paper, we systematically sort out the classification characteristics of data assets, use comparative analysis to assess the applicable boundaries of the market method, cost method and income method, and build an optimized income method model in combination with industry practice, so as to put forward a path to improve the management capability of data assets, which will help digital transformation and competitiveness enhancement.
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