基于文本分析法改进的社交电商数据资产评估——以拼多多为例

Improved Social E-commerce Data Asset Evaluation Based on Text Analysis Method——Take Pinduoduo as An Example

数据资产作为一项新兴的生产要素,在企业的经营和发展中发挥着日益重要的作用,充分挖掘数据资产的价值有助于提升企业的经营效率。本文首先对数据资产概念、价值影响因素和现有的评估方法进行回顾总结。其次,以大型社交电商拼多多为例,对其数据资产价值进行评估。考虑到社交电商企业的数据资产价值受用户影响较大,本文创新地从用户角度出发,爬取新浪微博和知乎中用户对使用拼多多的体验评价,运用文本分析法对用户评价数据进行处理,在此基础上对超额收益法中折现率的数值进行修正。最终评估结果表明数据资产价值占总资产比例较大,建议企业充分合理地挖掘数据资产的价值。本文丰富了现有数据资产的评估方法,以期对未来研究有所参考。

Data assets,as an emerging production factor,play an increasingly important role in the operation and development of enterprises.Fully exploring the value of data assets can help improve the operational efficiency of enterprises.This article first reviews and summarizes the concept of data assets,factors influencing their value,and existing evaluation methods.Secondly,take Pinduoduo as an example to evaluate the value of its data assets.Considering that the value of data assets of social e-commerce enterprises is greatly affected by users,this paper innovatively takes the experience evaluation of using Pinduoduo from Sina Weibo and Zhihuzhong users from the perspective of users,uses text analysis to process the user evaluation data,and on this basis,modifies the value of the discount rate in the excess return method.The final evaluation results indicate that the value of data assets accounts for a large proportion of total assets,and it is recommended that enterprises fully and reasonably explore the value of data assets.This article enriches the evaluation methods of existing data assets,with the aim of providing reference for future research.