Research On The Evaluation Method Of Data Asset Value Of Internet Finance Enterprises

In recent years,China’s economic development has been strong,and the era of data has quietly arrived.China has also issued a series of policies to guide the national economy to develop towards a digital economy.In this era,with the rapid development of Internet technology and infrastructure,data assets play an important role in the process of gaining profits.Data assets have become an indispensable part of the overall assets of an enterprise,but by contrast,data assets are not yet as widely used in business as other intangible assets.,which will have a certain impact on the evaluation and transaction of data assets.This paper agrees that data assets are a part of intangible assets,and tries to explore the value evaluation method of data assets of Internet financial enterprises,and verifies its feasibility with a case,hoping to provide some reference for the evaluation of data assets.The research of this paper is divided into the following three aspects:First,it expounds the relevant concepts of Internet finance enterprises,describes the importance of evaluating the data assets of Internet finance enterprises,and discusses and analyzes the feasibility and rationality of using analytic hierarchy process and fuzzy comprehensive evaluation method to evaluate the data assets of Internet finance enterprises.The analytic hierarchy process and fuzzy comprehensive evaluation method to evaluate the data assets of Internet financial enterprises have certain innovative significance.Secondly,a data asset evaluation model for Internet financial enterprises is established.Data assets are new things.There are limitations in using traditional cost method,income method and market method to evaluate data assets.This paper agrees that data assets are a part of intangible assets.From the point of view that data assets can create additional value for enterprises,the traditional evaluation methods are improved.First,the model is used to predict the excess income that the intangible assets can create for the enterprise,and then the excess income created by the data assets is separated from the excess income of the enterprise through the analytic hierarchy process,and the future excess income is discounted to obtain the value of the data assets of the unadjusted Internet finance enterprise;Finally,through the establishment of the data asset value evaluation system,the fuzzy comprehensive evaluation method is used to determine the correction coefficient,and the preliminary evaluation value is adjusted to obtain a more accurate evaluation result.Thirdly,taking East Money,the leading enterprise of Internet finance enterprises,as the research object,we evaluated its data assets and verified the feasibility of the model.First of all,based on the financial data of East Money from 2017 to 2021,it forecasts the excess earnings that enterprises can obtain in the future.Secondly,using the method of hierarchy analysis,the share of excess income generated by information assets of Internet finance enterprises in the total excess income of enterprises is determined at the level of 0.4578,which indicates that the data assets exert a enormous function on in the process of obtaining excess income.Finally,a fuzzy comprehensive evaluation system is established,and the value correction coefficient is determined to be 0.8184,taking into account the various factors affecting the data assets.Finally,the evaluation value of the East Money data assets is determined.To summarize,the research in this paper contributes to the enrichment of the theory of information asset valuation by providing certain guidelines for asset valuation institutions when evaluating the value of data assets,and also helping Internet financial enterprises to further understand the importance of data assets and strengthen the maintenance and management of data assets.