互联网视频企业数据资产价值评估--以芒果超媒为例

Data Asset Valuation of Internet Video Enterprises--A Case Study of Mango Super Media

近年来,随着人工智能、大数据、云计算等数字技术的不断发展,数字经济已成为促进经济增长的核心动力。在数字经济时代,数据资产在互联网视频企业中的地位愈发重要,如何客观、合理地评估其价值成为了当前研究的热点问题。在明确数据资产内涵的基础上,综述现有评估方法,针对性地提出互联网视频企业数据资产价值评估方案,并以芒果超媒为例验证方案的可行性和有效性。研究表明:技术资产和数据资产在互联网视频企业表外资产中占有重要地位;芒果超媒的数据资产有较大增值潜力;可以采用层次分析-收益分成法与最小二乘-蒙特卡洛模拟法分别确认数据资产的经济价值和潜在价值,该方案能较为准确地评估互联网视频企业数据资产的价值,同时有助于拓展互联网视频企业数据资产评估的思路;科学合理的数据资产评估结论可以为商业并购和企业决策提供依据,推动企业数据资产化,助力数字经济发展。

In recent years,with the continuous development of digital technologies such as artificial intelligence,big data,and cloud computing,the digital economy has emerged as a core driver of economic growth.In the era of the digital economy,the significance of data assets in internet video enterprises has become increasingly crucial,making the objective and rational assessment of their value a current research hotspot.Building upon a clear understanding of the connotation of data assets,this paper reviews existing evaluation methods and proposes a targeted valuation approach for data assets in internet video enterprises.Using Mango Super Media as a case study object,the feasibility and effectiveness of the proposed approach are validated.The research reveals that both technological and data assets play a significant role in the off-balance sheet assets of internet video enterprises.Mango Super Media's data assets exhibit substantial potential for value appreciation.The combination of Analytic Hierarchy Process-profit sharing method and least squares-Monte Carlo simulation method can be employed to confirm the economic value and potential value of data assets.This approach proves to be relatively accurate in assessing the value of data assets in internet video enterprises and contributes to expanding the perspectives on the evaluation of such assets.Scientific and rational conclusions from data asset assessments can provide a basis for business mergers and acquisitions and corporate decision-making,promote the monetization of corporate data assets and facilitate the development of the digital economy.