| With the continuous integration of the Internet with our daily lives,the rapid development of the digital economy and big data,data has penetrated into all aspects around us,and as of June 2022,the number of Internet users in China has reached 1.051 billion,and the number of people using the Internet continues to grow.Some real-life software,such as taxi software,short video software,comprehensive online video software,fast payment software,online shopping and takeaway software,etc.,these software have been all over us,and we will generate a lot of data while using the software.For Internet companies with abundant data assets,each of us is both a user and a "data asset",and every search we make on software is valuable to enterprises.While the user scale of enterprises is expanding,user needs are also constantly changing,enterprises in the Internet industry in the understanding of their own asset-light characteristics at the same time,but also to clarify the relationship between users and enterprise value,to know that data assets for enterprises is a very important asset,must pay attention to data mining and utilization and to improve the management and core competitiveness of enterprises.Firstly,this paper uses the literature research method to sort out the literature in four aspects: the definition of the concept of data assets,the composition of the value of data assets,the valuation methods of data assets and the valuation of Internet enterprises,so as to provide a theoretical basis for the subsequent valuation of Internet video enterprises and the determination of data asset value.Secondly,this paper uses a case study to study iQIYI,a leading enterprise in the Internet video industry.First,the Guotai Junan model,which is based on Metcalfe’s law,is revised and optimized,and then the overall enterprise value of iQIYI is evaluated,and then the value of iQIYI’s data assets is obtained through the constructed double difference model.The research shows that by analyzing and studying case enterprises,this paper has great significance for the valuation of data assets in the Internet industry,provides new ideas and methods for the valuation of data assets in valuation practice,and contributes to the asset appraisal industry to better serve the development of the digital economy. |
