Evaluation Of Data Assets Of Internet Education Enterprises

"Internet plus",mobile Internet,Internet of things and cloud computing have gradually penetrated into our society and life.The "information age" has gradually become the "data age".In 2012,due to the outbreak of smart phones,various business activities were transferred to the mobile terminal,making the Internet business more frequent and convenient.A large amount of data has been exploded in various fields through the application of the Internet,and the data scale is also growing at a geometric speed,which has attracted extensive attention from the society.The government has also gradually realized the importance of the Internet and big data,and began to write "Internet +" into the government report in 2015.At this point,the status of big data and the Internet has risen to the strategic level.From the country to the enterprise,people begin to pay attention to big data and its profound value.Enterprises have gradually realized that data is an important strategic resource.Since 2014,big data exchanges began to appear in the market,and the data trading market initially took shape.Subsequently,a number of institutions have emerged to confirm the right to register and evaluate the data assets,but the specific evaluation model has not been made public,and there is still a lack of complete and mature data asset evaluation model in the market.As more and more widely used on the application of the large data of enterprise,to evaluate the data asset pricing also need to adapt to the demand of the market and changing gradually universal and specification,so for the evaluation methods of data assets be badly in need of further research and improvement of determine the fair value of the assets in the market for data operation provides a road.Starting from the perspective of big data,this paper analyzes the theories related to data assets,defines and explains the concepts,characteristics,values and influencing factors of data assets,and selects the education big data and the Internet education industry closely related to education big data as the main case study.Choosing data assets appraisal methods,from the intangible assets evaluation method of comparative analysis of the three traditional assessment methods to the applicability of the assets evaluation data,due to the late data assets operating cost and loss is difficult to measurement,at the same time as data assets transaction market has just started,less data assets traded on the market,single type,found that compared with the cost method and market method and income method is the most suitable for data assets evaluation.At last,it is determined to take the income method as the entry point of the evaluation.By studying the two evaluation models of the income method,namely the excess return evaluation model and the overall segmentation model,a segmented excess return model is constructed by combining the usage of the two models,and relevant parameters are adjusted and set.Finally choose Internet education industry on behalf of the enterprise all-pass enterprise education as a case,using the excess earnings of the split type build model to evaluate the data assets,as well as earnings method is used to predict the future cash flow of the enterprise,to evaluate the enterprise value,and compared with evaluation base day stock price,only 4.69% error,verify the operability of the model.At the same time,it also points out that the value of data assets is low,Internet education enterprises should pay attention to and effectively use data assets and other problems that need to be improved.This paper analyzes the impact and application of data assets on Internet education enterprises based on the background of education big data and evaluation results,providing ideas for promoting the application of data assets in Internet education enterprises,and enriching the theoretical research on value assessment of data assets.