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基于财务评价指标的数字保存项目经济评价研究

发布时间:2018-10-09 11:25
【摘要】:用户对数字资源的访问需求不仅分布在现在,更主要分布在未来,所以可持续性是数字时代用户对数字保存的基本要求。经济可持续性是实现数字保存可持续性的基本条件。实现数字保存经济可持续性的最有效途径是分析其经济要素,并在此基础上进行经济评价。本文综合分析了项目的盈利能力指标、偿还能力指标、生存能力指标和不确定性分析指标等一系列财务评价指标,并结合数字保存项目的有关特点,将其应用到数字保存领域,对数字保存的项目评估具有重要的指导意义,完善了数字保存项目的经济要素和经济评价的相关理论建设,可以丰富数字时代图书馆学的理论和实践,而且有利于数字保存项目的可持续运营,更有助于数字保存项目投资决策的科学化。 经济项目的财务评价指标一直是经济评价的重要内容。本文是将经济项目的传统财务指标创造性地应用于新兴的数字保存项目之中,从四个部分论述财务评价指标在数字保存中的应用。第一部分从国内国外数字保存项目的经济要素和经济评价入手,解析数字保存项目的类型、特点和生命周期,并对数字保存的经济评价类型进行分析;第二章本文解析的数字保存项目的基础经济数据的构成,包括项目总投资的估计,以及成本收入的估算;第三章本文将选取一些经典的财务评价指标,然后根据数字保存项目的特点对这些指标进行解析,构建其计算模型;由于企业的财务数据属商业机密,故在第四章中,本文将借助概念性案例对数字保存项目的这些财务评价指标进行逐个解析和计算,得出数字保存项目经济评价的结论。
[Abstract]:Users' demand for access to digital resources is distributed not only in the present but also in the future, so sustainability is the basic requirement for digital preservation in the digital age. Economic sustainability is the basic condition of digital preservation sustainability. The most effective way to realize the economic sustainability of digital preservation is to analyze its economic elements and carry out economic evaluation on this basis. In this paper, a series of financial evaluation indexes, such as profitability index, repayment index, survivability index and uncertainty analysis index, are comprehensively analyzed, and applied to the field of digital preservation according to the characteristics of digital preservation project. It has important guiding significance for the project evaluation of digital preservation. It improves the economic elements of digital preservation project and the related theoretical construction of economic evaluation, and can enrich the theory and practice of library science in the digital age. Moreover, it is beneficial to the sustainable operation of digital preservation projects and to the scientific decision making of digital preservation projects. The financial evaluation index of economic project is the important content of economic evaluation all the time. In this paper, the traditional financial indexes of economic projects are creatively applied to new digital preservation projects, and the application of financial evaluation indexes in digital preservation is discussed from four parts. The first part starts with the economic factors and economic evaluation of digital preservation projects at home and abroad, analyzes the types, characteristics and life cycle of digital preservation projects, and analyzes the types of economic evaluation of digital preservation. In the second chapter, the basic economic data of the digital preservation project is analyzed, including the estimation of the total investment of the project and the estimation of the cost and income. In the third chapter, some classical financial evaluation indexes are selected. Then, according to the characteristics of the digital preservation project, we analyze these indexes and construct their calculation model. Because the financial data of the enterprise is a trade secret, so in the fourth chapter, In this paper, the financial evaluation indexes of digital preservation projects are analyzed and calculated one by one with the help of conceptual cases, and the conclusion of economic evaluation of digital preservation projects is obtained.
【学位授予单位】:郑州大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F233;G250.73

【参考文献】

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1 袁毅;CNKI运作模式及其对ICP经营及产业化发展的启示[J];现代情报;2003年03期



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