Research On Value Evaluation Of Enterprise Data Assets Based On Income Sharing Rate Adjustment

Under the background of rapid development of the global digital economy era,data resources has become the core force to promote the innovation and growth of business models.It has great potential to promote social and economic development,and is related to the future development of enterprises,social management level,scientific and technological progress and other corners.Many countries have placed it in an important position in their development strategies.Therefore,data capitalization is an inevitable product of the development of the data market to a certain stage,and data assets have become a new discussion hotspot in this era.With the continuous growth of data asset trading market,it is particularly important to reasonably determine the value of data assets to promote data asset trading.Under the influence of many factors,how to build a scientific data asset evaluation model is the core of this thesis.This thesis believes that data assets meet the the characteristics of intangible assets,so it chooses to improve on the basis of income method.First,elaborating the research background and significance,and analyzes the relevant research theories of domestic and foreign scholars on data assets and value evaluation,thus laying the foundation for this study;Then analyzing the relevant methods and applicability of enterprise data asset value evaluation,and builds the evaluation model of this thesis on this basis.The specific evaluation ideas are as follows: first,calculate the value of enterprise intangible assets using the intangible asset sharing rate method;Secondly,constructing the model of influencing factors on the value of enterprise intangible assets,and the optimal comprehensive weight of data assets is determined more accurately by using AHP and the CRITIC and based on the principle of minimum relative information entropy;Thirdly,in order to maintain the consistency of the dimensions of numerator and denominator,the data asset is regarded as an asset separately,and adjusts the parameters based on the split rate of return method to obtain the discount rate of the data asset,so as to build an evaluation model fitting the value of data assets and taking Inspur Information as an example,to evaluate the value of its enterprise data assets.The evaluation results show that data assets,as an emerging asset,have high intrinsic value.Finally,summarizing the relevant research conclusions of this thesis and makes prospects for the future development of data asset evaluation.Through research,this thesis draws the following conclusions: First,data assets are indispensable production factors in social production;Second,the intangible assets evaluation value system should include data assets;Thirdly,the data asset evaluation model constructed by improving the income method has certain feasibility and rationality.At the same time,I hope it can provide some reference for the data asset valuation theory and promote the further development of the data asset market.