Evaluation Of Data Assets Of E-commerce Guidance Enterprises

With the advent of the era of big data,data assets have become more and more important strategic resources for enterprises.For enterprises that are asset-light and use big data technology to conduct business,the strategic significance is more prominent.However,the measurement of the value of data assets is not only a practical problem,but also a theoretical problem.At present,scholars have done little research in this field,and there is a lack of the value evaluation models at the enterprise level.Therefore,this paper studies the value assessment of data assets of e-commerce guidance enterprises.This paper summarizes the concept,classification and characteristics of data assets.Then,it analyzes the importance of data assets to the operation and profit of ecommerce guidance enterprises in combination with the business model and profit model of e-commerce guidance enterprises,and determines that data assets are indispensable and important intangible assets of e-commerce guidance enterprises.Next,on the basis of drawing lessons from the valuation method of goodwill intangible assets,the paper establishes an evaluation method combining the excess income method and the comprehensive weighting method to evaluate the value of data assets of ecommerce guidance enterprises.The idea of this evaluation method is to first use the extra income method to separate the combined intangible assets from the overall assets of the enterprise,and then construct the comprehensive weight by using the subjective weight determined by the AHP and the objective weight determined by the entropy method,get the data assets of intangible assets contribution so as to realize the second division.Finally,the paper takes a typical e-commerce guidance enterprise——worth buying as an analysis case to verify the applicability of the evaluation model.