电商企业数据资产价值评估研究——以京东为例  

Research on Data Asset Value Evaluation of E-commerce Enterprises Based on Improved Multi-period Excess Return Method

作　　者：方茗蕾 熊冬洋[1] Fang Minglei;Xiong Dongyang(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006)

机构地区：[1]广西科技大学经管学院,广西柳州545006

出　　处：《中国资产评估》2025年第3期21-29,共9页Appraisal Journal of China

摘　　要：随着大数据、云计算、人工智能在多个领域的广泛运用,数据市场规模呈现出爆炸式的增长。就电商企业而言,数据资源是其运营中最不可或缺的生产要素,对其进行准确和客观的评估,是体现数据资产价值和充分发挥数据资产作用的必然要求。本文通过引入BP神经网络模型和AHP模型对多期超额收益法进行改进,并以改进后的方法对京东的数据资产价值进行评估,以期能为其他电商企业数据资产价值的评估提供借鉴。With the wide application of big data,cloud computing and artificial intelligence in many fields,the size of the data market has shown explosive growth.For e-commerce enterprises,data resources are the most indispensable production factors in their operations.Accurate and objective evaluation of them is an inevitable requirement to reflect the value of data assets and fully exert the role of data assets.In this paper,the multi-period excess return method is improved by introducing the BP neural network model and the AHP model,and the data asset value of JD.com is evaluated using the improved method,with the expectation of providing references for the evaluation of data asset values of other e-commerce enterprises.

关 键 词：电商企业 数据资产 多期超额收益法 BP神经网络模型 

分 类 号：F275[经济管理—企业管理]