摘要
大数据时代,互联网技术更新迭代迅速,催生出了新的经济业态。以SW公司为例,运用超额收益法,并结合ARMA模型对营业收入进行预测,计算出待评估数据资产的现实价值。以现实价值为起点,引入三叉树模型得出标的资产的价值变化路径,逆推出标的资产的期权价值,对期权价值进行合理性检验,并计算该公司交通数据资产的价值。本文的研究旨在深入探讨交通信息服务企业数据资产评估理论框架与方法,为数据资产评估提供另一视角和思路,推动数据资产化提质增效。
In the era of big data,the internet technology is constantly upgrading and evolving,This paper takes SW as an example,firstly,uses the excess return method and combines ARMA model to forecast the operating revenue,and calculates the real value of the evaluated data asset.Then,starting from the real value,the three-tree model is introduced to derive the value change path of the target asset,reverse-calculate the option value of the target asset,and reasonably verify the option value.In summary,the value of the company’s traffic data asset is calculated.The purpose of this study is to deeply explore the theoretical framework and methodology of data asset evaluation for traffic information service enterprises,providing another perspective and idea for data asset evaluation,and promoting the further development and improvement of data asset evaluation.
作者
胡晓明
申雨
李静
吴汪莹
Hu Xiaoming;Shen Yu;Li Jing;Wu Wangying
出处
《中国资产评估》
2025年第2期53-65,共13页
Appraisal Journal of China
基金
江苏省资产评估行业研究课題“交通信息服务企业数据资产评估模型的构建与应用研究”(项目编号:苏评协2024156号)
江苏省研究生科研创新计划项目“CEO复合型职业经历、审计定价与内部控制”(项目编号:KYCX23_1828)
江苏省研究生实践创新计划项目“基于三叉树模型对交通数据资产的价值评估研究”(项目编号:SJCX24_0725)。
