摘要
在数字经济时代,数字赋能企业,数据资产价值成为企业价值的重要构成,东方财富以互联网金融数据服务为基础,整合券商、基金、期货等资本市场业务,颠覆传统证券服务业,成为中国最大市值证券机构;而在汽车、家用电器等行业互联网大数据也在不断颠覆传统业态,打造新型企业。因此系统梳理不同行业数据资产特征,从行业价值增值角度研究数据资产价值就特别有意义。本文以东方财富为例,通过收益倍增模型结合情景分析法,并构建用户数据倍加系数,对该企业数据资产价值进行评估,为互联网企业数据资产提供了新的评估视角。
In the era of digital economy, digital asset enhances enterprises, and data asset value has become an important component of enterprise value. Based on Internet financial data services, East Money Information company integrates capital market businesses such as securities companies, funds and futures, subverts the traditional securities service industry and becomes the largest market capitalization securities institution in China. In the automobile, household appliances and other industries, Internet big data is also constantly subverting traditional business formats and creating new enterprises. Therefore, it is particularly meaningful to systematically sort out the characteristics of data assets in different industries and study the value of data assets from the perspective of industry value appreciation. Taking East Money as an example, this paper evaluates the value of the enterprise’s data assets through the income multiplication model combined with the scenario analysis method, and constructs the user data multiplication coefficient, which provides a new evaluation perspective for the Internet enterprise’s data assets.
作者
嵇尚洲
沈思韵
Ji Shangzhou;Shen Siyun(Shanghai University of Internantional Business and Economics,Shanghai 201620)
出处
《中国资产评估》
2022年第2期29-38,共10页
Appraisal Journal of China
关键词
数据资产
情景分析法
收益倍增模型
Data Asset
Scenario Analysis
Income Multiplication Model
