Research On The Value Evaluation Of IoT Enterprises Data Assets Based On Improved Income Approach

In today’s new era of rapidly developing digital economy,the data economy has become the core driver of global economic growth as new industries,new industries and new models continue to emerge due to the popularity of data technology.China,as a dataproducing country,has attached great importance to the important strategic role of data in national economic development.With its unique data advantages,Io T enterprises have accumulated a large amount of data resources,which are rich in potential value.In this regard,Io T enterprises urgently need to dig deeper and stimulate these data resources to turn them into data assets,and the business focus is also gradually developing towards the direction of data scale expansion and data quality improvement,so as to make full use of the value of data assets to improve the core competitiveness of enterprises.However,until now,a stable data asset value assessment system with certain universal application characteristics has not been formed for Io T enterprises.Therefore,how to quantify the value of data assets in specific fields and reasonably assess the value of data assets of Io T enterprises is an issue worth exploring.Firstly,the article compares and summarizes the relevant researches on Io T enterprises and their value assessment,data asset value assessment and their methods,and discovers the unresolved problems in the current research,then defines the concepts of Io T enterprises and data assets and elaborates the related theories.Secondly,the value of data assets is classified into existing value and potential value according to the characteristics of Io T enterprises,and the applicability of various assessment methods in the valuation of data assets of Io T enterprises is analyzed.Considering that data assets of Io T enterprises can create excess revenue for enterprises and have a large amount of potential value,this paper combines the multi-period excess revenue method with the improved B-S model to evaluate the overall value of data assets of Io T enterprises.The existing value of data assets is evaluated by the multi-period excess return model,in which the GM(1,1)gray prediction model is used to predict the future excess returns of the enterprise,reducing the influence of subjective factors.The potential value of data assets is then evaluated using an improved B-S model that considers the dividend payment rate.The overall value of data assets is obtained based on the combined model of data asset value assessment constructed above.Finally,the overall value of XD enterprise data assets in the Io T domain is evaluated to apply the portfolio model,and the results are analyzed to obtain corresponding conclusions as well as to propose an outlook for future data asset value research.It is found that combining the multi-period excess return method with the improved B-S model can more comprehensively consider the overall value of data assets and is feasible.The optimization of parameter selection also makes the evaluation results more reasonable,which provides a new idea for the data asset value evaluation of Io T enterprises.It also provides a reference for further development and utilization of data asset value by Io T enterprises.