互联网信息服务平台数据资产评估研究 —基于盈利模式差异的视角

Research on Data Asset Evaluation of Internet Information Service Platforms—Based on the Perspective of Profit Model Differences

摘要:

数据要素市场化配置下，数据资产已成为互联网信息服务企业重要战略资源。我国数据战略资产价值识别、评估还处于起步阶段。鉴于此，本文以互联网信息服务行业为研究对象，识别该行业数据资产价值影响因素，构建数据资产价值评估基础模型。将互联网信息服务企业的盈利模式分为广告推荐模式、服务付费模式、数据产品模式，根据企业盈利模式的特点修正基础模型，以华扬联众的营销数据、上海钢联的订阅服务数据和新华网的新华睿思数据中心为例，运用改进后的模型评估数据资产的价值，以期为实务中互联网信息服务企业数据资产价值评估与管理提供参考和建议。

Abstract:

Under the market-oriented allocation of data elements, data assets have become important strategic resources for internet information service enterprises. The identification and evaluation of the value of data strategic assets in China are still in the early stages. In view of this, this article takes the internet information service industry as the research object, identifies the factors influencing the value of data assets in this industry, and constructs a basic model for evaluating the value of data assets. The profit models of internet information service enterprises are divided into advertising recommendation model, service payment model, and data product model. Based on the characteristics of the enterprise's profit model, the basic model is adjusted. Taking Huayang Lianzhong's marketing data, Shanghai Ganglian's subscription service data, and Xinhua News Agency's Xinhua Ruisi Data Center as examples, the improved model is used to evaluate the value of data assets, aiming to provide references and suggestions for the evaluation and management of data asset value in practical internet information service enterprises.