Research On Value Evaluation Of Internet Enterprise Data Assets Based On AHP-Fuzzy Comprehensive Evaluation Method

In the past ten years,with the rapid advancement of Internet information technology,data has already become a key production factor,data assets have become new profit growth points for enterprises,and human society has entered the data era.The government work report of the 19 th National Congress of the Communist Party of China also proposed to carry out supply-side structural reforms,continuously optimize the structure of China's economic development,and promote the development of the digital economy.China is also accelerating the construction of digital China,and enterprises are also continuously promoting digital transformation.This will inevitably make enterprises have more data assets,and more and more data transactions between enterprises will also increase the value of data assets.Increasingly important,however,the valuation of this emerging asset type is becoming more and more critical.The research on data asset value evaluation methods is not only related to the future data asset exchange,but also to the development of the national digital economy.Therefore,building a scientific and reasonable data asset value evaluation model is of theoretical and practical significance.This article analyzes the current research status of data asset value evaluation of Internet companies and compares the current data asset value evaluation methods.It is found that traditional evaluation methods have certain limitations in the application of data asset value evaluation.At the same time,some researchers have proposed The new method of evaluation also has certain problems.Therefore,this paper studies from the analysis of the related concepts of data assets as the starting point,understands the characteristics of data assets,defines data assets,and divides the factors that affect the value of data assets from the perspective of return risk.At the same time,the AHP method and fuzzy comprehensive evaluation method are combined to construct an evaluation index system that affects the value of data assets,and the relative weights of various factors affecting the value of data assets are obtained.Then combine the index characteristics of the factors with the five major factors of enterprise financial statements quantified data quantity,data quality,data management,data application,and data risk.Finally,the fuzzy mathematics is used to obtain the correction coefficient,so as to further propose the final model for evaluating the value of data assets constructed in this paper,hoping to improve the accuracy of the model when evaluating data assets.This paper also analyzes the practicability of the model in combination with cases,and proves that the model has applicability for evaluating the value of data assets,and provides a certain reference for the estimation of data asset values.