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基于AHP-多期超额收益法的数据资产评估研究

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在数字经济的浪潮中,企业的数据资产的价值评估对于企业战略至关重要.文章研究了多期超额收益法在评估数据资产中的应用,并针对其在评估过程中可能遇到的复杂性和不确定性问题,提出了一种创新的综合评估框架.该框架结合了多期超额收益法与层次分析法,以增强评估的准确性和逻辑性.通过案例实证,文章验证了该方法的有效性,同时为企业在数字经济时代的决策提供了新的视角和方法论指导.
Study on Data Asset Evaluation Based on AHP-Multi-period Excess Return Method
In the wave of digital economy,the value evaluation of enterprise data assets is very important for enterprise strategy.This paper studies the application of multi-period excess return method in evaluating data assets,and proposes an innovative comprehensive evaluation framework for complex and uncertain problems that may be encountered in the evaluation process.The framework combines the multi-period excess return method and the analytic hierarchy process to enhance the accuracy and logic of the assessment.Through case studies,this paper verifies the effectiveness of this method,and provides a new perspective and methodological guidance for enterprises'decision-making in the era of digital economy.

multi-period excess return methodanalytic hierarchy processdata assetsvalue assessment

招文琪

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青岛理工大学 商学院,山东 青岛 266520

多期超额收益法 层次分析法 数据资产 价值评估

2024

商业观察

商业观察

ISSN:
年,卷(期):2024.10(36)