Research On Valuation Model Of Data Assets In Internet Enterprises

With the introduction of the National “Big Data Industry Development Plan”,local government has accelerated the pace of deep integration of big data and the real economy in recent years.Enterprises can optimize the decision-making to achieve accurate marketing and obtain high profits by identifying and analyzing data records of user images.The notion that data is an important asset for companies has become an industry consensus.Especially for Internet companies,relying on a large user group and convenient online operation channels to maximize the utility value of data assets has become the trend of the times.However,while current data transactions are becoming more frequent,big data pricing strategies are still in the early stages of exploration.How to correctly define and quantify the value of data assets in Internet enterprises is a hot issue that has received much attention.Based on the existing research,this research firstly teases the relevant theories of Internet enterprises and data assets,and combines the current Internet enterprise data asset management investigation and analysis to explore the specific application scenarios of data assets and clarify the driving role of data assets to Internet enterprises.Secondly,with the applicability and limitation analysis of the existing data asset evaluation methods,the author puts forward the proposal of constructing a value evaluation model suitable for Internet enterprises from the perspective of incremental benefits brought by data assets for Internet companies.The paper discusses the four aspects of construction ideas,model derivation,scope of application and application steps.Finally,this paper takes HDYS data asset assessment as an example to apply the valuation model constructed in this paper with case analysis and further test the application effect of the model.Through analysis and research,the study draws the following conclusions:(1)In terms of applicability analysis of valuation methods: traditional cost methods often underestimate their true value due to the uncertainty and value variability of data asset generation.At the same time,the current data asset trading volume is difficult to meet the conditions of use of the market approach,and the index scores that AHP relies on are also difficult to have a unified measure.However,we can try to evaluate the value of data assets of Internet companies from the income approach.(2)In terms of model construction,the author proposes that,combined with the value-driven role of data assets,the model should confirm three indicators of new paid customer income,operating cost savings and new business income,from the perspective of incremental income.And then,the model uses analytic hierarchy process to determine the data asset contribution rate.The value evaluation model based on the above research is conducive to improving the rationality and feasibility of the value assessment of Internet enterprise data assets.