Research On Value Evaluation Of Data Assets For Internet Enterprises

In recent years,China’s big data,block chain,artificial intelligence and other new technologies have achieved rapid development.China has entered a new stage of digital economic development.Mobile Internet and Internet of things technologies have also been widely used in traditional energy fields.In November 2019,the fourth plenary session of the 19 th central committee of the communist party of China proposed that data should be used as a factor of production to participate in production,distribution and circulation,and enterprises should pay more attention to data,which will guide the development of digital economy in a faster and better way.For Internet enterprises with strong technical strength after years of operation,the continuous generation and flow of data resources has become the norm in their operation process.Enterprises can use big data technology to process and accumulate raw data and develop and mine it,so as to manage the data resources of Internet enterprises and provide external services in a more scientific way.This is extremely important for enterprises to achieve precision marketing and develop comprehensive information services.It can be seen that data assets are gradually becoming a new important asset of Internet enterprises.Accurate assessment of the value of data assets of Internet enterprises can help enterprises realize the importance of data assets,realize the value maintenance and appreciation of data assets and improve the core competitiveness of enterprises.Therefore,building a perfect Internet enterprise data assets value assessment system is the core of the current urgent need.At first,this paper sums up the research status of data assets related theory at home and abroad,defines the concept of the Internet enterprise data assets,in this article,the author introduces the characteristics of the Internet enterprise data assets and operating model,the effect factors of the Internet enterprise data assets value,objective analysis in data assets value assessment were presented in this paper several matters needing attention.Then,on the basis of analyzing the specific application and applicability of the three traditional methods to evaluate the data assets of Internet enterprises,this paper finds that the multi-period excess return method is feasible to evaluate the value of data assets.Since the multi-period excess return method focuses on the impact of financial indicators and ignores the development of data assets themselves,this paper combines the factors affecting the value of data assets of Internet enterprises,builds an improved data asset evaluation model based on the multi-period excess return method,calculates the correction index by using analytic hierarchy process and fuzzy comprehensive evaluation method,and adjusts the result of data asset value.Finally,the improved model is applied to the data asset value evaluation of the enterprise,the value of the enterprise’s data asset is obtained,and the evaluation results are verified and analyzed.Based on the perspective of asset evaluation,this paper makes a beneficial exploration of the data asset evaluation method,provides a new perspective for the data asset evaluation of Internet enterprises,and helps to improve the current theoretical system of data asset valuation in China.