RESEARCH ON THE ASSETIZATION EVALUATION MECHANISM FOR DIGITAL RESOURCES OF CULTURAL INSTITUTIONS IN GUIZHOU PROVINCE
DOI:
https://doi.org/10.18623/rvd.v23.n3.4464Palabras clave:
Cultural Institutions in Guizhou Province, Digital Resources, Assetization Evaluation, Evaluation MechanismResumen
Driven by both the digital economy and cultural digitalization strategies, digital resources have become core assets of cultural institutions. This study takes Guizhou Province as a case, focusing on the construction and practice of an evaluation mechanism for the assetization of cultural institutions’ digital resources. Using literature review, case analysis, and quantitative modeling, the study systematically reviews concepts and theories of digital assets and assessment, and incorporates Guizhou’s characteristic resources such as revolutionary (red) culture and ethnic intangible heritage. Distinct evaluation models were designed for commercial and non-commercial cultural institutions: a multi-period excess earnings method for the former and an adjusted cost method for the latter; the “Red Ribbon” Digital Art Museum and the Guizhou Provincial Library were selected as representative cases for empirical validation. Results indicate that the proposed evaluation mechanism can effectively identify the potential economic value and social effectiveness of digital resources, providing a scientific basis for resource optimization and sustainable operation. Policy recommendations are offered to strengthen legal standards, enhance technical support, and cultivate a market ecosystem, thereby promoting the shift of Guizhou’s cultural digital resources from "resource custody" to "asset operation" and offering reference for regional cultural digitalization across China.
Citas
[1] Bag S., & Pretorius J H C. Relationships between industry 4.0, sustainable manufacturing and circular economy: Proposal of a research framework [J]. International Journal of Organizational Analysis, 2022, 30 (4): 864-898.
[2] Dai Yongmei, Shao Bo. Empirical Research on the Evaluation of Electronic Resources' Research Support Capacity in University Libraries [J]. University Library Work, 2022, 42(5): 46-52.
[3] Du Pingping, Li Yuke, Chen Yue. Research on the Storage and Digital Reuse Rights Licensing of University Scientific Research Digital Assets [J]. Library and Information Service, 2022, 66(03): 45-53.
[4] Han Zijing, Wu Jingjing, Kong Lingfang. Practice and Reflection on Evaluating the Collection of Foreign Language Print Books in Humanities and Social Sciences in University Libraries-A Case Study of the Philosophy Discipline Collection at Zhejiang University Library [J]. Journal of Academic Libraries, 2021, 39(4): 28-35.
[5] Huang Lu. Research on the Coupling Coordination Relationship and Its Spatiotemporal Evolution between Digital Cultural Industry and Tourism Industry under the Background of High-Quality Development [J]. Statistics and Management, 2024, 39(02): 30-41.
[6] LI J, DONG X F, ZHANG J L, et al. The impact of data assets on enterprise innovation investment [J]. Foreign Economics and Management, 2023, 45(12): 18-33.
[7] Li Jinman, Du Xingye, Cao Kerui. Construction of Library User Service System in the Era of Digital Intelligence-From the Perspective of Academic Exchange [J]. Library and Information Service, 2025, 69(06): 4-17.
[8] Liao Kaiyin, Chen Yudan, He Zixuan. Digital Classification Accounting from the Perspective of Digital Asset Management [J]. Shanxi Archives, 2024, (11): 21-28.
[9] Lin Z., & Wu Y. Research on the method of evaluating the value of data assets [A]. Xi'an: International Conference on Education, E-learning and Management Technology, 2016.
[10] LIU G Q. The value creation logic and path of data assets empowering high-quality development of enterprises [J]. Communication of Finance and Accounting, 2024(4): 3-12.
[11] Qian Minghui, Xu Jiayuan, Wang Chi, et al. Evaluation System and Empirical Research on Cultural Digital Innovation in China [J]. Library and Information Service, 2025, 69(03): 14-24.
[12] Santarsiero F, Carlucci D, Jarrar Y. Creating value from big data: A knowledge assets-based view [J]. Knowledge Management Research & Practice, 2023, 21 (4): 714-724.
[13] WEI Y, DING Y, MAO Y H., et al. Institutional innovation, data-driven and global governance: progress in developing new think tanks with Chinese characteristics in the new era [J]. Library Forum, 2023, 43(10): 40-46.
[14] Xia Wenlei, Wu Yunjing, Yu Hui, et al. Research on the Impact of Digital Assetization on Enterprise's New Quality Productivity-Empirical Evidence from A-share Listed Enterprises [J]. Library and Information Service, 2025, 69(07): 28-41.
[15] Zhang Y, Huang Y, Zhang D., et al.. The importance of data assets and its accounting confirmation and measurement methods. Beijing: International Conference on Behavioral, Economic and Socio-cultural Computing, 2019.
[16] ZHAO F., & XU Y. Boosting the construction of Chinese path to modernization with high-quality development of digital economy: mechanism, practical difficulties and solutions [J]. Marxism & Reality, 2023(5): 114-122.
Descargas
Publicado
Cómo citar
Número
Sección
Licencia
I (we) submit this article which is original and unpublished, of my (our) own authorship, to the evaluation of the Veredas do Direito Journal, and agree that the related copyrights will become exclusive property of the Journal, being prohibited any partial or total copy in any other part or other printed or online communication vehicle dissociated from the Veredas do Direito Journal, without the necessary and prior authorization that should be requested in writing to Editor in Chief. I (we) also declare that there is no conflict of interest between the articles theme, the author (s) and enterprises, institutions or individuals.
I (we) recognize that the Veredas do Direito Journal is licensed under a CREATIVE COMMONS LICENSE.
Licença Creative Commons Attribution 3.0





