互联网金融企业数据资产价值评估——基于B—S理论模型的研究

Research on Value Evaluation of Data Assets of Internet Financial Enterprises——Based on B-S Theoretical Model

为提升我国互联网金融企业数据资产价值,深入挖掘其在促进企业发展中的潜在作用,本文基于互联网金融企业实际运行特性,利用层次分析法构建了我国互联网金融企业数据资产影响因素的评价指标体系,并结合B-S理论模型对其数据资产进行全面评估,得出了其标的数据资产内部影响因素之间的变化关系。实证研究结果显示我国金融互联网企业还具有较大的提升空间,需要进一步重视企业内部存储的数据资产,对现有标的数据资产进行优化提升,同时加快建立完善的数据资源共享平台。

In order to enhance the value of data assets of Internet financial enterprises in our country,to further tap their potential development role,and to enhance the development speed of Internet financial enterprises in our country.Based on analytic hierarchy process,this paper establishes an index system for evaluating the influencing factors of data assets of Internet financial enterprises in China,and evaluates the data assets comprehensively with B-S theoretical model,and obtains the changing relationship among the influencing factors of the underlying data assets.Empirical research results show that there is still much room for China's financial Internet enterprises to improve.Based on the research results,the development strategies are given.