| As China enters a new era of rapid development of digital economy,big data continuously stimulates the innovation of business model and gives birth to new business type,which has become an important driving force for promoting the value-added of business innovation and the transformation and development of traditional industries in the emerging areas of the Internet.On the occasion of the holding of the two sessions in 2019,with regard to continuing to promote the "Internet" strategy is still the core point of many deputies’proposals,Prime Minister Li Keqiang put forward in his report on the work of the government:it is necessary to carry out the《Made in China 2025》deeply and speed up big data.Cloud computing,Internet of things applications,with new technology,new business type,new model to promote traditional industrial production,management and marketing model change.Do Well,the development and application of big data’s basic strategic resources play a key role in promoting the comprehensive competitiveness of the industry and even the country.Data is the basic resource of an enterprise,and it is also an important productive force.Entering the era of big data,the production and circulation of massive data has become the norm.For the industry with a large amount of data precipitation and application,a large amount of raw data has been accumulated after a series of processing into a new type of important assets of the enterprise.The information it contains can bring great benefits to the enterprise.Combined with new technologies such as data mining,Internet industry refines and utilizes the original data accumulated by enterprises to a greater extent,and further promotes the innovation of science and technology and the value-added data of enterprises,so as to enhance the core value of enterprises.However,at present,scholars’ relevant research on big data,It is more focused on the mining and application of the data itself,and the lack of research on the evaluation of the value of the data at the relevant enterprise level after the data research on the evaluation of the value of the data at the relevant enterprise level after the data is transformed into a data asset,therefore,The evaluation of the value of data assets of Internet financial enterprises has become a core problem to be solved.This paper first defines the concept and characteristics of data assets,and further analyzes the characteristics of data assets of Internet financial enterprises.The basic theory and general method of asset value evaluation are introduced,and the applicability and limitation of general asset value evaluation method in data asset value evaluation are analyzed Secondly,combining with the industry characteristics of Internet financial enterprises,this paper further analyzes the composition and influencing factors of the value of these enterprises’data assets,and analyzes the characteristics of the data assets of Internet financial enterprises through the analysis of the characteristics of the data assets of Internet financial enterprises.The BES pricing model is used to evaluate the value of its data assets.In the evaluation process,the analytic hierarchy process(AHP)was used to confirm The data asset value of the target is further confirmed,and other parameters of the model are further confirmed,and the data asset value evaluation model of the Internet financial enterprise is constructed.Finally,an improved model is used to make an empirical study on the selected case enterprises,and the evaluation value of the enterprise data assets is obtained.The research of this paper is helpful to the improvement of the value evaluation theory of the data assets,and it will also be helpful to the construction of the value evaluation system of the enterprise data assets. |