In the context of the digital intelligence era,China,as a major data powerhouse,finds the assetization of data to be of significant importance in driving economic growth and social development.At present,the value assessment method of data assets has not yet formed a systematic standard.Through comparison,it is found that the current income method is more applicable and persuasive in value.Therefore,selecting the multi-period excess earnings method within the income approach as the foundational evaluation method,this study combines the grey forecasting model to enhance the accuracy of enterprise free cash flow variable data in the multi-period excess earnings model.It employs the differential method to assess the data assets of Haier Smart Home for validation,aiming to provide a reference for the valuation of data assets.
Data assetsMulti-period excess return modelGray forecastHaier wisdom
NETL
NSTL
万方数据
