| With the continuous innovation of Internet technology and the expansion of data application scenarios,the data industry has entered a phase of explosive growth,injecting fresh blood into a weak economy.As a strategic core resource of a modernised country,the data economy is increasingly becoming a powerful driving force for the country’s development of an innovative economy.In such an era,data assets,as an inseparable part of the total assets of Internet enterprises,can help business managers gain accurate insight into market trends to make more rational decisions,improve the core competitiveness of enterprises and increase their revenue.In the strategy of "going global",mobile reading platforms play an important role in strengthening national cultural communication capacity and promoting quality culture.Data assets,as the core assets of mobile reading platforms,play an important role in the rapid development of mobile reading platforms.By studying the value of data assets of the mobile reading platform,this paper expects to solve the problem of difficult pricing in the process of data asset trading,accelerate the circulation of data assets and further improve the utilization efficiency and value of data assets.This paper takes i Reader Technology as an example to explore the value of data assets of mobile reading platforms in China.By combing through domestic and international literature,it is argued that the current difficulties in assessing the data assets of mobile reading platforms include the following four points:(1)previous years’ historical data cannot predict the future direction of enterprises;(2)enterprises often have negative cash flow;(3)uncertainties of mobile reading platforms are much higher than those of traditional enterprises;(4)they are easily affected by non-financial indicators such as users,which makes the use of traditional valuation methods,physical option method and the game method to assess the data assets of mobile reading platforms has certain limitations.This paper explores the use of the AHP-DEVA model to assess the value of data assets of mobile reading platforms based on the characteristics of data assets,the characteristics of mobile reading platforms and the factors that form the value of data assets of mobile reading platforms.By introducing non-financial indicators such as user stickiness MAU and market share L to amend the DEVA model,the overall value of the mobile reading platform is calculated according to the amended DEVA model;then the value composition of the mobile reading platform is divided into five factors:capital,technology,management,talent and business model using hierarchical analysis,and a two-by-two judgment matrix is constructed to separate the data assets from the total assets The value of the data assets of the mobile reading platform is obtained by separating the data assets from the total assets and thus calculating the share rate of the data assets in the mobile reading platform.The main conclusions of the study are as follows:(1)The modified DEVA model was applied to calculate the representative enterprise of the mobile reading platform,i Reader,and compared with the market value on the valuation benchmark date,and it was found that the error rate was only 1.99%,which verified the operability of the modified DEVA model;(2)The combination of the hierarchical analysis method and the modified DEVA model with a subjective and objective approach was applied to assess the value of the data assets of the mobile reading platform the combination of the hierarchical analysis method and the modified DEVA model was used to assess the data asset value of the mobile reading platform,which addressed the influence of non-financial indicators on the data asset value and enhanced the reasonableness of the assessed value;(3)the validity of the AHP-DEVA model was verified through the validation of the data asset value of i Reader,which made up for the shortcomings of the traditional valuation method and has certain operability in valuation practice. |
PDF Full Text Request