Internet Long Video Enterprise Data Asset Evaluation

The advent of the Internet 3.0 era has accelerated the development of digital industries.Long familiar technologies such as artificial intelligence and big data are inseparable from the support of data,and the digital economy is developing rapidly,with the scale of the digital economy expanding rapidly and the total amount of data growing significantly.Since China first listed data as a factor of production,its potential value has also been rising.Data has become an important resource for the development of data assets in China,as well as a driving force for innovation,and as such,data has become the most important asset.With the increase in trading activities of data assets in the market,the need for valuation of data assets becomes self-evident.However,as a new factor of production,the lack of a complete and mature valuation system for data assets and the lack of clarity in valuation can make it difficult for this infinitely valuable resource to be used to its full potential.Therefore,it is increasingly important to further improve the valuation system of data assets and to build a complete data asset valuation system,as well as to contribute to the development of data assets for enterprises in the future.With its high-quality content,the Internet long-form video industry has gathered a large number of user viewers,thus deriving huge data resources.Based on this,this paper selects the data assets of the Internet long-form video industry,as the object of study.Firstly,this paper provides an overview of the Internet video industry,introduces three types of Internet video enterprises,such as long,short and live,and their development models,clarifies their data sources and analyses their data values,then elaborates and explains the concept,characteristics,influencing factors and value types of data assets in a general sense,and finally,based on such a process,combines the Internet industry characteristics,the types and characteristics of data assets of Internet video enterprises are analysed and their sources of value are identified.The paper firstly elaborates on traditional valuation methods and whether it is reasonable to assess data assets.It is found that due to various characteristics such as the easily deformable,replicability and diversity of the value of data itself,the traditional methods cannot accurately measure the value of data assets,so it then refers to the valuation model of intangible assets and finally chooses the excess return method to assess the value of data assets.Combining the characteristics of the video industry,each part of the assets of the Internet long-form video enterprise was divided into fixed assets,current assets,intangible assets and video content resource assets,and a multi-period excess return model was constructed and revised,and the calculation methods of relevant parameters were elaborated.Finally,the Internet long-form video enterprise Mango Supermedia is selected as the study case,and the parameters are calculated in conjunction with the specific reality of the case company to finally arrive at the value of Mango Supermedia’s data assets.In order to verify the feasibility of the model,the argumentation idea of this paper is firstly based on the market value of Mangochao Media on the valuation benchmark date,firstly,the overall value of Mangochao Media estimated by the income method is compared with the market value to verify the reasonableness of the overall value assessment of the company,secondly,from the perspective of data as a production factor,the input-output efficiency ratio of data factors for economic growth is collected from relevant scholars,and through The results were used as a statistical analysis to verify the reasonableness of the value of Mango Supermedia’s data assets assessed using the multi-period excess return method.The ideas and models of data asset value assessment described in this paper are of some guidance for the management of enterprise data assets,the discovery of the potential value of enterprise data assets,and the application of data assets in Internet long-form video enterprises.