Research On The Evaluation Of Data Assets Of Straight Flush Enterprise

With the rapid development of new technologies such as big data,blockchain,artificial intelligence,and the continuous improvement of data,my country has entered a new stage of the development of digital economy.Data has become the core of enterprise development and promotes economic development.At the end of 2021,the "Data Asset Management Practice White Paper(Version 5.0)" was officially released.The white paper based on the development trend of data elements combined with the digital transformation of enterprises,further condensing and summarizing the practical strategy and development direction of data asset management,summarizing data asset management,summarizing data asset management management And outlook.Various enterprises are increasingly aware of data as a valuable intangible asset,and are constantly exploring and discovering the potential and actual value of data.For Internet financial service companies that have been operating for many years,the value of data assets cannot be underestimated.Evaluation of data asset value is a complex and huge job,and it is also an area that requires professional knowledge.However,with the advent of the era of big data,more and more companies realize that how to evaluate the value of data assets is a problem that enterprises need to solve urgently.This article takes the data assets of the Internet financial information service enterprise as the research object to evaluate the value of the asset.First of all,by summarizing and organizing domestic and foreign literature,summarizing the definition,characteristics,business models,and data assets of data assets and Internet financial information service industries in this type of enterprise;then analyze the applicability of traditional three methods The rationality of the excess returns method;then the model construction is carried out,and the value of the intangible assets outside the table is calculated through the difference method in the multi-term excess income method,and the proportion of data assets in the intangible assets outside the surface is calculated by the use of hierarchical analysis method.Then use a reasonable discount rate to find the value of data assets;finally apply this model to the case of this article to test the rationality of the model.By exploring the data asset evaluation method,this article provides a new perspective to evaluate the value of data assets of Internet companies,which will help improve the current data asset evaluation theoretical system.