RESEARCH ON THE ASSETIZATION EVALUATION MECHANISM FOR DIGITAL RESOURCES OF CULTURAL INSTITUTIONS IN GUIZHOU PROVINCE

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.