YY Company Data Asset Value Assessment Research

The new round of technological revolution and industrial change is reshaping the world economic landscape,and the digital industry is entering a period of rapid development.All major countries in the world regard data as a strategic resource,and international data competition is becoming increasingly fierce.2023 issued the"Digital China Construction Overall Layout Plan",which clearly points out that building digital China is an important engine for promoting Chinese-style modernization in the digital era.Accelerating the construction of digital China is of great significance and far-reaching impact on comprehensively building a modern socialist country and comprehensively promoting the great rejuvenation of the Chinese nation.In this context,boosting the continuous expansion of the digital economy has become the best choice to strengthen the core competitiveness of enterprises,promote the construction of a modernized economic system,and construct a national strategic pattern.However,most enterprises are still in the budding stage of data assets and do not have a clear understanding of the business model and transaction mechanism of data assets.Information service enterprises have a large amount of customer data and advanced big data technology,so they can use big data technology to "desensitize"customer data,provide data services and develop intelligent products,and finally achieve the strategic goal of differentiated operation.Data assets have become an important part of the assets of information service enterprises,so accurate assessment of data asset value of information service enterprises can fully revitalize the connotation value of data assets and achieve the operational goal of cost reduction and efficiency enhancement.The paper firstly compares the relevant theories of data assets at home and abroad,defines the concepts of information service enterprises and data assets,and lists some theoretical bases as the reference basis of the paper.Secondly,it analyzes the difficulties in evaluating data assets of information service enterprises and the value composition of data assets.After analyzing the applicability of traditional evaluation methods,it is found that the excess return method is applicable to the evaluation of current data assets of information service enterprises.However,the multi-period excess return method relies heavily on financial data and ignores the nature of data assets themselves.Therefore,based on the factors influencing the value of data assets of information service enterprises,the paper establishes a data asset valuation model that combines hierarchical analysis and fuzzy comprehensive evaluation method to further modify the model.Then the calculation method of the model is introduced in detail,which lays the foundation for the case study later.The model is then applied to YY,a leading information service company,and the assessment results show that the value of YY’s data assets accounts for 39.79%of its total assets,and that data assets account for a significant portion of YY’s operations.Finally,based on the financial risks and technical difficulties encountered in YY’s digital transformation,several feasible suggestions are provided for optimizing the application of data assets in the information service industry.The paper assesses the value of data assets of YY,a leading information service industry company,based on traditional asset valuation methods,and provides a useful exploration for improving the valuation of data assets in the information service industry,which has certain reference significance for the operation of data assets in the information service industry.