Value Evaluation Of Data Assets Of O2O Industry Platform Model E-commerce

In the past ten years,the country has frequently released important documents in the field of big data,and proposed to accelerate the construction of digital economy and take data as a new factor of production in various important work conferences.Local governments responded positively,and many enterprises in traditional industries also joined the wave of digital reform.The O2 O platform model relies on data assets,which is one of the most vigorous e-commerce models in recent years.In addition,there is no research on data assets aiming at the characteristics of the O2 O industry platform mode at present,so evaluating the value of its data assets has important practical and theoretical significance for studying the development prospect of the O2 O industry and making up for the evaluation theory.Based on previous literature,the author presents the following innovation points:First,comparative analysis of data assets and related concepts before establishing the model,to get the characteristics and positioning of data assets;Secondly,the author establishes the value system of data assets integrated into the characteristics of e-commerce platform mode,and analyzes the relationship among the value components.Finally,a more perfect and reasonable data asset value evaluation model is established based on the advantages of the previous literature evaluation methods.In the process of building the model,the author compares and analyzes the differences and connections between data assets and other related concepts,refines the concepts and characteristics of data assets,divides the value of data assets into use right value and ownership value,and considers the value of user browsing data assets comprehensively by combining the network effect under the platform mode.With regard to the characteristics of different value sources,different data asset valuation methods are adopted respectively.The value of user browsing data is evaluated by the platform user value method,the usage value is adopted by the multi-period excess income method with the enterprise life cycle,and the ownership value is based on the least square Monte Carlo simulation method.After theoretical analysis and demonstration,it is obtained that the asset value of user browsing data of Meituan,the base day of evaluation,is 308.923 billion yuan,the right value is 59.92778 billion yuan,and the ownership value is 251.15714 billion yuan.According to the inquiry,the market value of Meituan up to the base date of evaluation is1,384.321 billion yuan,and the sum of the right to use value and ownership value is311.08492 billion yuan,accounting for 22.47% of the market value.It can be inferred that the utilization rate of Meituan’s data assets is not high at present,which has great development potential.To a certain extent,it explains the phenomenon that Meituan can still obtain high financing despite years of losses.At the same time,data assets are assets with high investment returns and a long period of time,so investors should fully consider their own financial resources or other unique advantages.Finally,the author demonstrates the feasibility of the value evaluation model of data assets.Combined with the analysis of the characteristics of data assets,it provides a possible supplement for data assets to be incorporated into the national economic accounting system.