Research on the Model and Application of Data Asset Value Evaluation

Shan Xiong; Yi Huang; Yicun You

doi:10.54097/p8t4n572

Authors

Shan Xiong
Yi Huang
Yicun You

DOI:

https://doi.org/10.54097/p8t4n572

Keywords:

Data assets, Value assessment, Case study

Abstract

In the era of digital economy, the marketization of data factor has become an important feature, attracting the attention of governments and scholars. As of January 1, 2024, data resources have been formally included in the financial statements and become an important asset of enterprises. This paper starts from the dimension of value formation of data assets and takes the income approach as the core, closely combines the characteristics of the application software industry, and builds a targeted data asset value assessment model. At the same time, the optimization model is applied to the excess return of X Company's data assets, thereby evaluating the value of X Company's data assets.

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