Data Asset Value Assessment Of Medical Informatization Enterprises Based On The Multi-period Excess Return Method

At the end of 2019,the outbreak of the new crown epidemic exposed the malpractice of insufficient resources and unbalanced distribution in China’s medical industry,and the easy contagiousness of the virus limited access to offline visits,highlighting the importance of smart healthcare.And in the context of an ageing population to accommodate the growing medical demands of the people,medical informatization companies are committed to carrying out services such as remote consultation and consultation,health testing,keeping electronic medical records,and health record management.To a certain extent,it not only facilitates people’s productive life,but also relieves the pressure of insufficient and uneven medical resources.In the context of continuously strengthening and expanding China’s digital economy,"Internet + medical health" has been highly valued,and the medical industry is gradually becoming intelligent and digitalized,presenting a patient-centered medical and health system supplemented by hospitals,pharmacies and logistics,and empowered by big data technology for its rapid development.With the promotion of beneficial policies and the Internet’s sophistication and development,the medical informatization enterprises have accumulated a huge amount of medical data resources,and the value of the data assets they bring to the enterprises has gradually emerged,there is an increasing amount of trading in these assets.However,it is still worth discussing how to realize reasonable pricing in the data asset transaction of medical information enterprises,which method can more precisely calculate the value of data assets has become a pressing dilemma for the appraisal industry today.Based on the status of data assets,this thesis analyzes and concludes the relevant research achievements in depth,summarizes the theoretical knowledge of data assets and the basis of the use of assessment methods,and compares and reveals the shortcomings of the traditional assessment methods.In this thesis,the data assets of medical informatization enterprise as the evaluation object,according to the characteristics of data assets,build a calculation model suitable for the evaluation of this kind of data assets.In the process of evaluating the model building,the process of divestiture of medical data assets is improved,and the Monte Carlo simulation aimed to improve model is employed to calculate the ratio of data assets.After that,considering the role of factors related to medical data assets on their value,the hierarchical analysis method and fuzzy comprehensive evaluation method were used to quantify the revision,to some extent,the evaluation results are optimized and the evaluation error is reduced.Finally determine the value of medical data assets at the base date of evaluation,which is helpful for medical informatization enterprises to understand their own data assets deeply and laying a theoretical foundation for later decision and development potential.It also enriches the theory knowledge and case analysis experience of the evaluation practice industry,and provides the method identification for the follow-up evaluators.