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Multicriteria Assessment Of Fighting Monsters Plans For Pilgrimage To The West For Buddhist Sutra

Posted on:2023-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:Z Q ChengFull Text:PDF
GTID:2569306836475634Subject:Accounting
Abstract/Summary:PDF Full Text Request
The rapid development of electronic information technology has enabled China’s artificial intelligence,big data and other highly sophisticated technologies to develop rapidly,and the development of China’s digital economy has entered a brand new period.traditional physical industries such as water,electricity,gas and transportation have also benefited from the development of mobile Internet and Internet of Things technologies to establish a comprehensive digital management platform,laying a solid foundation for the economic development of digital.2019 In November,the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China proposed for the first time at the central level that data should be used as a factor of production and participate in distribution according to contribution,i.e.,allowing data as a factor of production to participate in production,distribution and circulation,which not only improves the adjustment mechanism of redistribution,but also makes data as a factor of production more and more important to enterprises,which is conducive to better and faster development of the digital economy.For Internet enterprises,data resources are continuously generated in the process of their daily operation,and enterprises can process the original information and data and conduct corresponding mining to manage and apply the data resources of Internet enterprises in a more scientific and reasonable way,which helps enterprises to carry out accurate marketing or external services.Data assets are playing an increasingly important role in the daily operation and development of Internet enterprises.Accurate assessment of the value of data assets of Internet enterprises can make enterprises realize the importance of data assets,and thus increase the mining efforts for the value of data assets of enterprises,so as to improve the core competitiveness of enterprises.Therefore,how to build a reasonable data asset value assessment system for Internet enterprises is the first problem to be solved.In this paper,we first organize and summarize the current research status of data asset related theories at home and abroad,and define the concept of data assets of Internet enterprises.After describing the characteristics of data assets of Internet enterprises and the mode of their operation,we objectively analyze the factors that affect the value of data assets of Internet enterprises and the issues that need to be paid attention to in the evaluation.The paper then presents and compares the applicability of the three traditional methods for evaluating data assets of Internet enterprises,and finds that the multi-period excess return method is more reasonable than other asset valuation methods.In the multi-period excess return method,various financial indicators are given more weight,while the actual situation of the data assets themselves is less taken into account.Considering such factors,different types of factors affecting the value of data assets of Internet enterprises are taken into account,which makes the construction of the data asset valuation model in this paper more reasonable.data asset evaluation results are more reasonable.Finally,the value of Tencent’s data assets is substituted into the constructed model,and the value of Tencent’s data assets is obtained and verified and analyzed.From the perspective of asset appraisal,this paper makes a reasonable exploration of data asset appraisal methods,provides a new perspective for data asset appraisal of Internet enterprises,and plays a role in complementing and improving the current mainstream data asset value appraisal theory research system in China.
Keywords/Search Tags:Data assets, Internet enterprises, multi-period excess return method
PDF Full Text Request
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