信息服务企业数据资产价值评估研究——以同花顺公司为例  

Research on the Value Evaluation of Data Assets of Information Service Enterprises——Taking Hithink Flush Information Network Company as an Example

作　　者：于艳芳[1] 陈泓亚 Yu Yanfang;Chen Hongya(School of Management,Hebei University,Hebei 071002)

机构地区：[1]河北大学管理学院,河北071002

出　　处：《中国资产评估》2022年第10期72-80,共9页Appraisal Journal of China

摘　　要：在信息全球化快速发展的背景下,数据产业进入了高速发展阶段,数据资产作为一种新的生产要素,成为推动国家经济发展的重要资源。为探索企业数据资产价值评估的普适性办法,推动企业数据资产管理发展,对信息服务企业数据资产价值进行研究。结合信息服务企业数据资产的特点与变现模式,对数据资产价值评估的方法进行选择,采用多期超额收益法评估信息服务企业数据资产价值。选取金融信息服务企业同花顺作为案例分析对象,得出同花顺数据资产价值。通过案例分析多期超额收益法评估信息服务企业数据资产价值的要点,为多期超额收益法服务于信息服务企业数据资产价值评估提供新的视角。Against the background of rapid development of information globalization, the data industry has entered a stage of rapid development, and data assets, as a new factor of production, have become an important resource for promoting national economic development. In order to explore the universal approach of enterprise data asset value assessment and promote the development of enterprise data asset management, the value of data assets of information service enterprises is studied. Combining the characteristics and realization mode of data assets of information service enterprises, the method of data asset value assessment is selected, and the multi-period excess return method is adopted to assess the value of data assets of information service enterprises. The financial information service enterprise Straight Flush is selected as the case study object to derive the value of Straight Flush data assets. Through the case study, we analyze the key points of the multi-period excess return method to assess the data asset value of information service enterprises, and provide a new perspective for the multi-period excess return method to serve the data asset value assessment of information service enterprises.

关 键 词：信息服务企业 数据资产价值 数据资产管理 灰色预测模型 多期超额收益法 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]