A Study On Data Asset Value Assessment Of E-Commerce Enterprises

With the rapid growth of the digital economy,more and more e-commerce companies have been using data in their operations since the last few years.For e-commerce companies,data resources are their main competitive advantage,which should be highly valued and utilized to the fullest extent.By leveraging data resources,e-commerce companies can innovate in various aspects,such as business decision-making,performance management,customer service,product and business model development,and contribute to the development and modernization of the e-commerce industry.As one of the most dynamic groups of companies in the digital economy,e-commerce companies use data to drive their development as an important tool to achieve competitive advantage.Despite the fact that data assets are becoming increasingly important for the development of enterprises,the relevant literature shows that the measurement of data assets of e-commerce enterprises is not sufficiently researched.This current situation can reflect to a certain extent that there is still a lack of systematic theoretical guidance y as well as insufficient methodological development in the assessment of data asset value of e-commerce enterprises h in China.Therefore,it is f very important to assess the value of data assets of e-commerce enterprises,whether for promoting the healthy and orderly development of e-commerce enterprises or for the close integration of the national digital economy and enterprisesl.This paper first introduced the research background and significance,pointed out the importance of data asset value assessment,and sorted out the relevant literature of data asset value assessment of e-commerce enterprises,respectively from different angles and different levels to discuss the data assets of e-commerce enterprises,thus forming the theoretical basis of this paper.Then,it introduces the content,characteristics,value creation logic and value driving factors of e-commerce enterprise data assets,and analyzes the difficulties existing in the value evaluation of such assets.After an in-depth analysis of the particularity of data asset value evaluation,the applicability of three traditional methods to evaluate the data assets of e-commerce enterprises is stated and analyzed,and some limitations are found.At the same time,data assets are a part of the overall assets of an enterprise.Because it is difficult to obtain data before and after the use of data assets,it is difficult to distinguish the benefits of data assets.The evaluation method of enterprise value has been relatively mature.The evaluation idea of this paper is to start from the overall value of the enterprise,use the analytic hierarchy process to separate the data assets from the overall assets of the enterprise,construct a matrix to obtain the weight of the data assets through the expert scoring results,and use the fuzzy comprehensive evaluation method to correct the data asset sharing rate,so as to reduce the subjectivity of the conclusion.Make the evaluation results of data assets more reasonable.Finally,this paper selects Jingdong as the evaluation object.After analyzing the situation of the e-commerce industry and the basic situation of enterprises,the evaluation model constructed is applied to further test the application effect of the model.This paper identifies that: the value of e-commerce enterprise data assets is directly estimated by three traditional valuation methods,which have certain limitations respectively;the combination of hierarchical analysis method and DEVA model is used to estimate the value of e-commerce enterprise data assets,which can increase the reasonableness of the estimated value,and the research results of this paper can provide some indications for the practical work of valuation.