In the past decade,with the rapid progress of Internet information technology,data has become an important productivity of enterprises,and the generation and circulation of massive data assets has become the norm.For enterprises with a large amount of data precipitation and application,data assets contain information that can bring great benefits.Such assets have already become a new profit growth point of enterprises.Especially for geographic information service enterprises,relying on advanced systems and huge database foundation,the utility value of data assets can be brought into play to the greatest extent.With the healthy development of digital economy and the improvement of data trading market in the future,data asset evaluation plays a vital role.However,with more and more data transactions,the relevant pricing methods can not fully adapt to the development of the market.At present,the valuation of data assets is still in the exploratory stage.Defining and quantifying data assets is a problem of great concern to scholars and even the society.This thesis sorts out and summarizes the literature of data assets at home and abroad.After understanding the basic research situation of data assets,this thesis first further analyzes the definition of data assets,and introduces the relationship between data and assets and their general characteristics.Based on the data assets of geographic information service enterprises,this thesis summarizes five unique characteristics on the basis of general characteristics,and introduces two value realization paths of data assets internally and externally.Secondly,after analyzing the applicability of income method,cost method and market method,considering the characteristics of high R & D expenses of such enterprises,the improved EVA valuation method is used to evaluate the overall value of the enterprise.Finally,this thesis selects Si Wei Tu Xin company as a case to verify the feasibility of the valuation model.Due to the interactive relationship in the combination of intangible assets,six data asset evaluation indicators are formed by sorting out the characteristics of the data assets mentioned above,and the ANP method is used to construct the correlation and calculate the weight of different indicators,so as to finally obtain the value of data assets.In the process of evaluation,it is found that ANP model can well consider the relationship between indicators at the same level,and obtain the weight through the construction of correlation relationship,so as to overcome the disadvantage that the indicator relationship in traditional analytic hierarchy process can not reflect the real situation.After evaluation,this thesis believes that the indicators of data assets of geographic information service enterprises include data accuracy,data integrity,data profitability,data fusion degree,data sensitivity and data security.The final calculation shows that the proportion of data assets in the portfolio intangible assets is too large,so data assets are a very important asset resource for enterprises.According to the final evaluation,there are four indicators with large weight: data accuracy,data integrity,data profitability and data fusion degree.Combined with the management of the enterprise’s data assets,it is persuasive.Based on the perspective of asset evaluation,this thesis hopes to provide a new perspective for the data assets of geographic information service enterprises through the above research,make a beneficial exploration on the data asset evaluation methods in the field of asset evaluation,and help improve the current theoretical system of data asset value evaluation in our country. |