海尔智家数据资产价值评估

Haier Wisdom Data Asset Value Assessment

在数智时代的背景下,中国作为数据大国,数据资产化对推动中国经济增长和社会发展具有重要意义。当前,数据资产的价值评估方法尚未形成系统规范,通过对比发现,目前收益法的适用性和价值说服性更强。故选择收益法中的多期超额收益法作为基础评估方法,结合灰色预测模型,对多期超额收益模型中的企业自由现金流变量指标数据的精度进行改进,并采用差量法对海尔智家的数据资产进行评估从而进行验证,以期为数据资产价值评估提供参考。

In the context of the digital intelligence era,China,as a major data powerhouse,finds the assetization of data to be of significant importance in driving economic growth and social development.At present,the value assessment method of data assets has not yet formed a systematic standard.Through comparison,it is found that the current income method is more applicable and persuasive in value.Therefore,selecting the multi-period excess earnings method within the income approach as the foundational evaluation method,this study combines the grey forecasting model to enhance the accuracy of enterprise free cash flow variable data in the multi-period excess earnings model.It employs the differential method to assess the data assets of Haier Smart Home for validation,aiming to provide a reference for the valuation of data assets.