社交媒体类企业数据资产评估探究——以新浪微博为例

Research on Data Assets Evaluation of Social Media Enterprises——A Case Study of Weibo Corporation

数据逐渐成为企业生产过程中的重要生产要素,数据资产的评估越来越受到重视。本文以新浪微博为例,从用户价值出发利用改进DEVA模型和层次分析法评估了社交媒体类企业的数据资产价值。通过分析得到的主要结论包括:1)社交媒体类企业的核心资源是用户,DEVA模型能较好的反映用户为企业创造的价值,可以较好评估社交媒体类企业的数据资产价值;2)利用DEVA评估社交媒体类企业价值时引入市场占有率、用户变动率等调整因素能较好的反映企业特点,再运用层次分析法剥离出数据资产的占比,使得估值更加符合实际;3)通过模型计算得到的新浪微博在评估基准日的企业价值与数据资产的价值分别为670.12亿元和113.82亿元,可以为社交媒体行业及其他相关互联网企业界定与评估其数据资产的价值提供参考。

Data has gradually become an important factor of production in the production process of enterprises,and the evaluation of data assets has been paid more and more attention.Taking Weibo Corporation as an example,this paper evaluates the value of data assets of social media enterprises from the perspective of user value by using improved DEVA model and analytic hierarchy Process.The main conclusions are as follows:1)The core resource of social media enterprises is users.DEVA model can better reflect the value created by users for enterprises,and can better evaluate the value of data assets of social media enterprises.2)When DEVA is used to evaluate the value of social media enterprises,adjusting factors such as market share and user change rate can better reflect the characteristics of enterprises,and then AHP is used to strip out the proportion of data assets,making the valuation more realistic;3)The enterprise value and data asset value of Weibo Corporation calculated by the model on the base date of evaluation are 67.012 billion yuan and 11.382 billion yuan respectively,which can provide reference for the social media industry and other relevant Internet enterprises to define and evaluate the value of their data assets.