互联网在线视频企业的数据资产价值评估研究  

Research on Data Asset Value Evaluation of Internet Online Video Enterprises

作　　者：曹玉婷 关勇军[1] CAO Yuting;GUAN Yongjun(Department of Assets Appraisal,Guangxi University of Science and Technology,Liuzhou 545006,China)

机构地区：[1]广西科技大学资产评估系,广西柳州545006

出　　处：《商业观察》2025年第5期24-28,共5页BUSINESS OBSERVATION

摘　　要：近年来,随着互联网的兴起和网络技术的飞速发展,数据资产化是必然趋势。互联网在线视频企业更加重视数据要素的使用,数据资源的挖掘、流转和运作已是必然之势,数据资产的评估更是当前资产评估需要关注的重点之一,所以文章以互联网在线视频企业——B企业为例,以其2019—2023年相关财务数据进行现金流预测,利用超额收益法计算其2024—2028年的指标,从而计算出案例B公司数据资产的价值。此次研究是对数据资产实务评估的一种探索,不仅可以完善我国数据资产评估理论体系,为广大学者提供方法借鉴,还有助于让企业管理者在经营活动中重视数据要素的使用,释放数据资产的活力,抢占市场先机,提高企业的经济效益。In recent years,with the rise of the internet and the rapid development of network technology,data asset is an inevitable trend.Internet online video enterprises pay more attention to the use of data elements,and the mining,circulation and operation of data resources have become an inevitable trend.The evaluation of data assets is one of the key points that need to be paid attention to in current asset evaluation.Therefore,this paper takes B Company,an internet online video enterprise,as an example to forecast its cash flow based on the relevant financial data from 2019 to 2023,and calculates its indicators from 2024 to 2028 by using the method of excess earnings,so as to calculate the value of the data assets of case B.This study is an exploration of the practical evaluation of data assets,which can not only improve the theoretical system of data assets evaluation in China,provide methods for scholars to learn from,but also help enterprise managers pay attention to the use of data elements in business activities,release the vitality of data assets,seize market opportunities,and improve the economic benefits of enterprises.

关 键 词：互联网在线视频企业 数据资产 超额收益 

分 类 号：F275[经济管理—企业管理]