Research On Data Asset Value Evaluation Based On Excess Return Method

As China actively promotes the digital transformation of the national economy,data assets have become an increasingly important strategic resource in enterprises,which embodies a greater significance for medical information service enterprises developing "Internet Plus Healthcare" in recent years.However,it is still a difficult problem both practically and theoretically to estimate the value of data assets.At present,scholars at home and abroad have conducted little research on data assets,and there is a lack of discussion on evaluation models and methods for measuring the value of data assets.Moreover,China is promoting a new model in which data assets are listed in the balance sheet,resulting in more reasonable valuation of data assets for professions.Therefore,it is of great significance to discuss the value evaluation of data assets of medical information and healthcare enterprises.First,the concept,characteristics,value composition,and influencing factors of data assets are described,followed by the analysis of the characteristics and applications of data assets of medical information service enterprises as well as the impact of data assets on the value of medical information service enterprises.Second,an evaluation model of the comprehensive empowerment method that combines the excess earnings method,analytic hierarchy process,and entropy method is established.In the model,intangible asset value is separated from the overall asset value of the enterprise based on the excess earnings method.Then the comprehensive weight of data assets in intangible assets is obtained considering subjective weight by analytic hierarchy method and objective weight by entropy method.The value of data assets is calculated by multiplying the intangible asset value by the comprehensive weight.Furthermore,the model is used to evaluate the data assets of Winning Health Technology Group Company,and the valuation result is approximately 1307 million RMB.By comparing the result with that gained by the value multiplier method,it is shown that the model is more applicable.