Research On Value Evaluation Of Data Assets Of Internet Enterprises

Since the 21st century,the rapid development of information technology has brought about the mining and extensive application of data assets and the rise of the digital economy.We have noticed that the videos pushed by video websites are more in line with the interest orientation,the customized playlists of music software are more and more able to hit the heart,and the food recommended by the food delivery platform is more and more recognized.These are all data assets at work.The asset characteristics of data are being recognized in a wider range.However,at present,there are still many challenges in the management of data assets,among which the evaluation of data asset value is an urgent issue to be solved.First,although data assets have been widely used,the data asset trading market is not active and mature enough,and the exploration of data asset value assessment is still in its infancy;second,the current data foundation of entities such as enterprises and governments is still relatively weak,the existence of inconsistent data standards and uneven quality makes data islanding more serious,coupled with the lack of an effective pricing mechanism,the sharing and application of data is hindered;third,data,as a"new" asset,its value It cannot be effectively assessed for the time being,and it is difficult for enterprises to define its costs and contributions,making it difficult to efficiently manage data assets.This paper focuses on the evaluation of data asset value,sorts out relevant research results,and sorts out the evolution of related concepts of data assets;then focuses on the Internet industry where data assets play an important role,summarizes the influencing factors of data asset value according to the characteristics of the Internet industry,and organizes Evaluation methods of data assets and analysis of the applicability of the methods,and found that there are certain irrationality and limitations in the application of traditional evaluation methods;Next,based on the above research background and the applicable characteristics of each evaluation method,this paper selects the real option model as the evaluation method of the value of data assets,grasps the core value characteristics of Internet enterprise users,revises the DEVA model,and defines the value of the model parameters.Criteria,building evaluation methods;Then,this paper analyzes the basic situation of the case enterprise Bilibili,expounds the real option characteristics of its data assets,analyzes the importance of user value in its development,and uses the constructed evaluation model to evaluate the value of its data assets.Finally,summarize the full text and point out the shortcomings of this paper.This paper creatively combines the DEVA model and the real option model,and constructs a data asset value evaluation method suitable for non-profit enterprises,which is easier to calculate while avoiding the interference of excessive subjective factors.It is hoped that through the analysis and research in this paper,it will help relevant subjects to analyze and evaluate the value of data assets of Internet companies,and contribute energy to the management and application of data assets for subsequent development.