Research On The Value Evaluation Of Commercial Bank Data Assets Based On AHP And Entropy Weight Method

As China officially steps into the era of data economy,all walks of life are undergoing digital transformation one after another.Relevant national departments have introduced policies to promote the development of data elements,prudently explore data value services in various industries,and digital transformation has become an inevitable development trend of the industry.At the same time,all industries continue to accumulate massive data in the process of production and operation,so it is urgent to dig deep the value of data assets and promote the circulation of data elements.Based on the significant achievements made by the banking industry in the process of digital transformation in recent years and considering the particularity of the banking industry which is different from general industrial and commercial enterprises,this paper chooses the data assets of commercial banks as the research object,which not only provides theoretical academic reference for the field of data assets evaluation,but also provides ideas for the development of future data assets evaluation practice.It is helpful for commercial banks to measure the value of their data assets,prevent the value of data assets from being underestimated,and transform it into a new source of profit for commercial banks.This paper uses the literature induction method,comparative analysis method and case analysis method to study the data asset value evaluation method of commercial banks.First by reading the existing scholars related literature to master the existing research results,and based on the research field as banking,considering the banking assets,liabilities and management has particularity and the characteristics of the data assets,comparative analysis of market method,cost and income method of applicability and limitations,finally choose to build for banking data asset value evaluation system.That is,the EVA economic profit model is used to calculate the overall value of commercial banks,the B-S model is used to calculate the combined intangible data asset sharing rate,and finally the data asset value is used to calculate the AHP and entropy weight method.This paper chooses ZX Bank as the case bank for the study.ZX Bank started to build a database as early as 2010,and realized precision marketing,reduced project costs and obtained excess returns by analyzing and processing customer portrait data.In order to calculate the value of data assets of ZX Bank,the net operating profit after tax,input cost,weighted average cost of capital and other items in the EVA economic profit model are adjusted according to the balance sheet of commercial banks,and the overall value of the bank is 18,59704.67 million yuan.Secondly,by summarizing the literature,it is known that intangible assets have the nature of real options.B-S model is used to calculate the value of ZX Bank’s off-balance sheet portfolio intangible assets of 388,6783 million yuan.Finally,an evaluation index system was constructed according to the factors affecting the value of intangible assets of ZX Bank.Through questionnaire survey and expert scoring,AHP was used to calculate the subjective weight,and entropy weight method was used to calculate the objective weight.Finally,the comprehensive weight of data assets of ZX Bank was determined to be 20.78%,and the value of data assets of ZX Bank was 8076.74 million yuan.In order to verify the applicability of the model established in this paper,the value of data assets calculated by the traditional excess return method is 72,1748 million yuan,lower than the result calculated by the method used in this paper,which conforms to the defect of the excess return method in considering the potential value of data assets.