In the era of big data,data assets have become strategic resources for enterprises,and enterprises are paying more and more attention to the development of data assets.However,the evaluation of data assets is still in its infancy.How to evaluate data assets accurately has become a major problem facing experts and scholars.By systematically combing and summarizing the existing literature,the author uses the excess return method,AHP and entropy weight method to more objectively calculate the income generated by the enterprise data assets in the past.Based on this,the GM(1,1)model is established to predict the future income of data assets.The rate of return of intangible assets is discounted to obtain the value of the enterprise data assets,and the paper uses a real case to explain.
关键词
数据资产价值/超额收益法/AHP/熵权法/灰色预测模型
Key words
data asset value/excess return method/AHP/entropy weight method/grey prediction model
维普
万方数据