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  

Data Assets Evaluation of Internet Enterprises Based on Improved Excess Return Method

作　　者：杨欣 YANG Xin(School of Economics and Management,Southwest University of Science and Technology,Mianyang 621000,Sichuan,China)

机构地区：[1]西南科技大学经济管理学院,四川绵阳621000

出　　处：《科技和产业》2025年第7期211-219,共9页Science Technology and Industry

摘　　要：信息技术发展使数据成有价值资产,全面客观评估数据资产价值成为当前研究热点。以互联网企业为对象,比较数据资产评估方法后,选取多期超额收益模型评估其数据资产价值。因传统模型有贡献额不清晰、收益期难确定等不足,引入ANP(网络分析法)二次割差细分收益贡献额,用皮尔曲线确定收益期,提出改进多期超额收益法的互联网企业数据资产价值评估模型。结果表明,该改进模型能有效解决评估不准确问题,可为互联网企业资产价值评估提供方法支持。With the development of information technology,data has become a valuable asset.Conducting a comprehensive and objective evaluation of the value of data assets has become a current research hotspot.Taking Internet enterprises as the research object,after comparing data asset evaluation methods,the multi-period excess earnings model was selected to evaluate the value of data assets of Internet enterprises.Due to the deficiencies of the traditional model such as unclear contribution amount and difficult determination of the income period,ANP(analytic network process)was introduced for secondary differential division to effectively subdivide the income contribution amount of data assets.The Pearl curve was used to determine the income period.An improved multi-period excess earnings method-based data asset value evaluation model for Internet enterprises is proposed.The research results show that the improved model can effectively solve the problem of inaccurate evaluation and provide methodological support for the asset value evaluation of Internet enterprises.

关 键 词：数据资产 价值评估 改进多期超额收益法 互联网企业 

分 类 号：F270.7[经济管理—企业管理]