| With the applications and popularization of cloud computing,big data technology and a series of emerging information technology,all kinds of data can access to the network through sensing equipment and mobile terminals.Statistics,transaction data and interactive data are growing rapidly at all walks of life.Data grows at a explosive speed all over the world,the categories of data keep subdividing.Big data with abundant content shows unprecedented social value and commercial value which has enormous development potential.Regrettably,although big data which shows its economic value has played a significant role in current economic society,its value measurement is attached to other activities and other assets.The situation has an adverse affect on reflecting its value which will be an obstacle to the business operators in decision-making,also will mislead other social decision-makers.For those reasons,it is neccesary to make the assessment of big data asset more reliable.This paper combines the basic characteristics of big data assets and the differences with traditional intangible assets to conduct a research on the assessment of big data asset.First,this paper analyzes the definition,characteristics,and assessment principles of big data asset.Secondly,the paper analyzes the factors affecting the value of big data asset,and finds the factors that have significant influence on the value of big data asset.After that,this paper analyzes three commonly used methods for assessing the value of intangible asset,and analyzes their use premise,use limitations and assessment steps.Then,a real option pricing model based on prospect theory is established to assess the value of big data asset which can take the decision makers’ irrational factors into account in process of assessment.Next,this paper uses the real option pricing model based on the perspective of prospect theory to assess the value of JD’s big data asset by collecting financial information of relevant Internet companies.At the end of this paper,the assessment results got by different methods are compared which confirm the accuracy and reliability of the assessment results.In order to provide a professional measure of value for transaction of big data asset,and better serve the assessment of enterprises’ big data asset,this paper constructs the real option pricing model based on prospect theory to assess the value of big data asset.Under the background of the rapid development of Internet in China,this paper hopes that the research can promote the accurate assessment of the value of big data asset for Internet companies,so that they can obtain more economic benefit from big data asset.The assessment of big data asset is beneficial for sifting effective big data asset,improving the activity and quality of data in enterprises’ data resource pool,and ensuring the value preservation and increment of enterprises’ big data asset. |
