Research On Data Asset Valuation Of Internet Data Service Enterprises

With the continuous development of information technology and Internet technology,human society has gradually shift from the information age to the data,the economic development of our country in economic development,also gradually towards the digital data assets become each big enterprise is an important asset,close to a certain extent affect the enterprise’s core competitiveness.However,although data assets gradually come into the public view,the measurement of the value of data assets is not only a practical problem,but also a theoretical problem in the process of enterprise value evaluation.At present,scholars at home and abroad have not formed a system in related aspects of research,lack of discussion on relevant research methods and models.In addition,in the process of the vigorous development of Internet technology,an Internet data service business based on Internet technology has achieved rapid development,some enterprises even formed a complete data service industry chain,and gained an important position in all kinds of Internet enterprises.In the process of booming development of Internet data service enterprises,such enterprises not only rely on Internet technology to improve their innovation and irreplaceability,but also gradually become an important leverage asset in the process of enterprise development,affecting the increase of their enterprise value.Internet data service enterprises combine the Internet and data assets,which make the two complement each other in the development process and promote the growth of enterprise strength with an interactive effect,which makes the research on the value of data assets of enterprise development of great significance.Based on the above cognition and the strong activity of data assets in Internet data service enterprises at the present stage,this thesis takes BEIJING SINNET TECHNOLOGY CO.,LTD.as an example and takes the data assets of the Internet data service enterprise as the research object to evaluate the value of its data assets in detail.In this thesis,an extended multi-period excess return model formula is constructed based on the characteristics of data assets,and then the evaluation results are adjusted by using analytic hierarchy process and fuzzy synthesis to make the evaluation results more realistic.This paper is mainly divided into two parts.The first part is the theoretical research and analysis of Internet data service enterprises and data assets,and based on this,the relevant data assets valuation model is constructed.The second part is mainly based on the practical data of SINNET,and applies the evaluation model to the actual evaluation of data assets of this case,and finally quantifies the specific value of SINNET data assets.In addition,in the evaluation process,this thesis first uses the multi-period excess return method based on the enterprise financial data for prediction and calculation,and then uses analytic hierarchy process and fuzzy synthesis to adjust the results.It can be seen that the research and analysis of this thesis combines both theory and practice,as well as quantitative and qualitative,which is conducive to strengthening the hierarchy of research content and enhancing the reliability of evaluation results.