Research On Enterprise Data Asset Value Evaluation

The era of digital economy has given rise to the development of data assets,and data has shown an explosive growth trend and diversified application values,which is both the intrinsic driving force of enterprise development and the most important and active output element in the development of China’s digital economy.The core of telecommunication enterprises lies in users,and the basic information of users is recorded simultaneously with the development of enterprises,including user identity information,communication service information,online behavior information and location information.As the owner of "data goldmine",telecommunication enterprises are characterized by richness,integrity and continuity of data resources,and their accumulated data assets are not only large in quantity and wide in scope,but also characterized by long retention period,strong data continuity and various application scenarios.The significance of data asset value assessment.In order to further promote the realization and utilization of data asset value and build a more complete assessment model,this paper takes the data asset assessment of telecommunication enterprises as the target,and on the basis of analyzing the characteristics of data assets,value influencing factors,sources of data assets of telecommunication enterprises,application status,and comparison of traditional assessment methods,it constructs a twofold cut-difference model based on the overall value of enterprises to assess the value of data assets of enterprises,and uses China Mobile was used as a representative case for the model application study.After calculation and analysis,the conclusion of the study shows that the overall enterprise value of China Mobile as of December 31,2021 is assessed at 135.85451 billion yuan,and the assessed value of enterprise portfolio intangible assets is 349.122 billion yuan,of which the contribution of data assets reaches 18.62%,and the assessed value of enterprise data assets is 65.007 billion yuan.In this paper,the potential option value brought by data assets to the enterprise is taken into account,and the overall enterprise value obtained by using DCF discounted cash flow model and B-S option pricing model is more complete and reasonable,and the value of off-balance sheet portfolio intangible assets of the enterprise is obtained by excluding the value of tangible assets and on-balance sheet intangible assets on this basis.Combining the use of hierarchical analysis and entropy value method to give the contribution of data assets in the portfolio intangible assets,the valuation value of data assets obtained is more objective.The valuation ideas in this paper are relatively complete and can more fully reflect the value of data assets,enhance the flexibility and operability of data asset valuation,and provide certain reference for the improvement of data asset value assessment models in the future.