Research On Data Asset Value Evaluation Of Internet Music Playing Platform

With the advent of the digital economy era,big data has gradually become an indispensable intangible asset for enterprises,and data assets have become an important strategic resource for enterprises.In recent years,more and more attention has been paid to the development of Internet music playing platforms.The rules and regulations of domestic music copyright have been gradually improved,and the understanding of original authors on copyright has been gradually enhanced.The number of free music libraries on Internet music playing platforms has also decreased significantly,which not only leads to the loss of platform users,This also brings challenges to the data asset value evaluation of Internet music playing platforms with active users and contribution value per unit user as the core.How to comprehensively,objectively and reasonably evaluate the value of Internet music data assets is a difficult problem faced by asset evaluation agencies and evaluators,which also affects the accuracy of enterprise value evaluation of Internet music playing platforms.At present,domestic and foreign scholars mostly focus on theoretical discussion in this field,and a few scholars have constructed some value assessment models.However,due to the difficulty in quantifying data assets,these models cannot be applied in practice.After data becomes data assets,there is a lack of discussion on value assessment models and methods at the enterprise level.Therefore,this paper studies the value evaluation of data assets of Internet music playing platform.This paper studies and summarizes the concept of data assets,analyzes the characteristics of data assets and the factors affecting their value,and defines the concept of Internet music playing platform,analyzes its business model and profit model,as well as the important application of data assets in it,and identifies data assets as an indispensable intangible asset for Internet music playing platform.Then the applicability of traditional evaluation methods in data asset evaluation is analyzed,and then the modified DEVA model of data asset is proposed,and the relative superiority of this model is pointed out.The grey prediction model was used to estimate the growth rate of unit user contribution,and the AHP-fuzzy comprehensive evaluation method was used to estimate individual adjustment factors.The model was further modified.Finally,this paper takes Net Ease Cloud Music,a typical Internet music playing platform,as a case study,evaluates the value of its data assets,and applies the evaluation ideas and methods proposed in this paper to test the applicability of the evaluation model.It is hoped that the analysis and research of this paper can provide new ideas for the value evaluation of data assets,promote the accuracy of the evaluation of data assets by evaluation institutions and evaluation professionals,and help the healthy development of Internet music playing platforms.