Proceedings of the 2024 10th International Conference on Humanities and Social Science Research (ICHSSR 2024)

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Exploration of Valuation Issues for Digital Assets

Authors
Jiayi Wang1, Wenqi Yi2, Shuyi Wan3, *
1Commercial College, Wenzhou-Kean University, Wenzhou, China
2School of International Education, Wuhan University of Technology, Wuhan, China
3National Research Center of Cultural Industries, Central China Normal University, Wuhan, China
*Corresponding author. Email: 316357699@qq.com
Corresponding Author
Shuyi Wan
Available Online 2 September 2024.
DOI
10.2991/978-2-38476-277-4_166How to use a DOI?
Keywords
Digital assets; Value assessment; Digital economy
Abstract

Since The 19th National Congress of the Communist Party of China, China's digital economy has entered a stage of full development. The Fourth Plenary Session of the 19th Central Committee proposed to incorporate digital elements into distribution based on their contributions as production factors. Today, the digital economy has permeated various aspects of social life. How enterprises effectively utilise digital resources and fully explore the value of digital assets has become a key factor in building core competitiveness. However, due to limitations in the valuation methods of digital assets and the inherent difficulties in valuing them, their value fluctuates with processing, users, usage frequency, and the market. Therefore, this article reviews academic perspectives on the valuation of digital assets, considering their unique characteristics such as long-term reusability and value appreciation compared to traditional assets. It discusses valuation methods including cost-based, market-based, and income-based approaches, aiming to provide insights for future applications in digital asset valuation.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2024 10th International Conference on Humanities and Social Science Research (ICHSSR 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
2 September 2024
ISBN
978-2-38476-277-4
ISSN
2352-5398
DOI
10.2991/978-2-38476-277-4_166How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jiayi Wang
AU  - Wenqi Yi
AU  - Shuyi Wan
PY  - 2024
DA  - 2024/09/02
TI  - Exploration of Valuation Issues for Digital Assets
BT  - Proceedings of the 2024 10th International Conference on Humanities and Social Science Research (ICHSSR 2024)
PB  - Atlantis Press
SP  - 1475
EP  - 1485
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-277-4_166
DO  - 10.2991/978-2-38476-277-4_166
ID  - Wang2024
ER  -