id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-32363	Li, Qing; Yang, Bo; Liao, Luyuan; Liu, Jiabei	Research on Valuation of Data Assets Based on the Excess Earnings Method: Taking Shede Spirits as an Example	2025	5	.pdf	application/pdf	3654	171	49	[2] Todd S J, Singh A. Creation of high value data assets from undervalued data: U.S. Patent 11, 042, 911[P]. Corresponding author Abstract: In the Digital Economy Era, data assets, as strategic resources for enterprises, play a vital role in their daily operations and long-term growth, and represent a key achievement of enterprises' digital transformation.	cache/fbem-32363.pdf	txt/fbem-32363.txt