互联网企业数据资产价值评估方法研究

Research on the method of evaluating the value of Internet enterprise data assets

数据资产是由企业经营过程中收集的数据形成的一种资产,由于互联网企业的主要业务一般为信息类的服务或产品,因此,数据资产与企业的经营更是息息相关。虽然目前关于企业运营过程中数据的收集与分析受到了一定程度上的重视,但是关于数据资产及其价值评估的研究却比较少。因此,以互联网企业为分析对象,概述了其数据资产价值在不同方面的构成内容,研究了使用传统的资产价值评估方法对数据资产进行评估的应用条件,并对原有计算方法进行了相应的调整,目的在于为未来的理论研究与现实应用提供基础。

The data collected by the asset is an asset in the course of the business data,as the main business of Internet companies generally information services or products,therefore,data assets and the management of the enterprise is closely related. Although the collection and analysis of data in the process of business operations by a certain extent the attention,but the research on the evaluation data and the value of the assets is relatively small. Therefore,the Internet enterprise as the research object,summarizes the asset value of the data in different aspects of the contents,the application conditions make the evaluation with the traditional asset value method of asset evaluation data,and the calculation methods of the accordingly,aim for the future theoretical research and practical application provides the basis.