基于改进多期超额收益法的互联网企业数据资产价值评估

Internet Enterprise Data Asset Value Evaluation Based on Improved Multiple Term Excess Yield Approach

数据资产作为新型生产要素,其价值日益凸显,如何对其价值进行合理、准确的评估是当前亟需解决的关键问题。以互联网企业—金山办公作为研究对象,将数据资产价值构成分为经济价值和潜在价值,分别采用多期超额收益法和B-S模型进行评估。结果显示,两种方法相结合,可以更全面地考虑数据资产整体价值,参数选取上的优化也使评估结果更加合理,为互联网企业数据资产价值评估提供参考。

As a new production factor,the value of data assets has become gradually prominent.How to make a reasonable and accurate evaluation of its value is the critical issue.This paper takes the Internet enterprise-Kingsoft Office as the research object,divides the value of data assets into economic value and potential value,and uses multi-period excess return method and B-S model to evaluate.The results show that through the improvement of the method,the scheme can solve the valuation problem of the overall value of data assets to a certain extent,obtain more comprehensive and objective evaluation results,and provide a reference for the value assessment of data assets of Internet companies.