Research On Data Assets Evaluation In Internet Enterprise Based On AHP-ROV Analysis Framework

The market-based allocation of data elements has become a new national strategy,which is of great significance to the development of the digital economy and the improvement of modern governance mechanisms.With the continuous deepening of theoretical research and industry practice,more and more attention has been paid to realize the reasonable evaluation of data assets and further reflect and mine the value of digital assets.However,a complete data assetization system has not yet been established,and the standardized data market has not been successfully constructed due to the lack of standard and unified operating rules.The main reason is that there are many limitations in the application of traditional evaluation methods to data asset evaluation.Specifically,most of the existing evaluation methods ignore the separation of data assets in different enterprises,and do not consider the role of data assets at the enterprise level,and the evaluation methods for their potential value have not formed a unified conclusion.Therefore,how to improve the value evaluation system of data assets has become an important problem that needs to be solved urgently.In order to make a more reasonable evaluation of data assets,this research has carried out a systematic research on the theory,model and application of data asset evaluation.The main work is as follows:Firstly,systematically sort out the definition,characteristics,and transaction status of data assets,analyze how data evolves into data assets,and then discuss the connection and difference between data assets and intangible assets.Selecting Internet enterprises as the research background,analyzing the unique characteristics,value drivers and value sources of data assets in such enterprises,and summarizing five important factors affecting the intangible asset portfolio of Internet enterprises.Secondly,according to the relevant theories of data assets and Internet companies,it is pointed out that data assets have the characteristics of options.At the same time,the BS valuation model is improved by using the analytic hierarchy process,and the value of data assets is reasonably separated from the value of intangible assets of enterprises.AHP-ROV Analytical Framework Valuation Model for Asset Valuation.Finally,Dawning Information Industry Co.,Ltd.is selected as a case to carry out an empirical study of the innovation model,and the practical application of the evaluation model of the AHP-ROV analysis framework is carried out,and its feasibility is explored to evaluate the value of the enterprise’s data assets.The evaluation model proposed in this paper strives to supplement and improve the research on data asset valuation.Based on the BS pricing model of real options,the model is revised by introducing the analytic hierarchy process,which improves the use efficiency of the BS model and enables data asset valuation.Also more accurate.