Evaluation Of Data Assets Of Internet Enterprises

The rapid development of the digital economy and the wide scope of influence have promoted the upgrading of Internet and big data applications,and social production and lifestyle are undergoing profound changes,playing a vital role in global resource reorganization,economic recovery and changes in the competitive situation.Data assets occupy a major position in the total assets of enterprises,and company managers and decision-makers can formulate correct strategies for enterprise development according to the ownership of data assets,and can also sell data products to increase operating income and generate greater economic benefits for enterprises.However,the value of data assets cannot be accurately measured,and there is currently a lack of normative models and evaluation methods for data asset value assessment at home and abroad.In this paper,data assets are taken as the research object,combined with the2018-2022 financial data of the case enterprise Meituan Company,the free cash flow of the enterprise is predicted,and the initial value of data assets is calculated by the multi-period excess income method.Using analytic hierarchy process,the influence coefficient of data asset value is obtained,and finally the value of data asset of Meituan enterprise is calculated.The research results show that the value of data assets of Meituan enterprise on the base date of evaluation is 40.159 billion yuan,accounting for16.43% of the total assets of the enterprise.Therefore,data assets are an important asset of Internet enterprises,which should be paid attention to and implemented normative data assets management.Under the background of digital economy,this paper evaluates the value of data assets of Internet firms,on the one hand,it is conducive to further improving the theoretical system of market value evaluation of intangible assets in China.On the other hand,it enriches the relevant research literature on data asset valuation of Internet enterprises,and puts forward evaluation ideas for valuation institutions in the data asset valuation of Internet enterprises.At the same time,it also puts forward a the notional guideline for firms to optimize data asset administrative methods,and a reference for other industries to evaluate the value of data assets.