• Dynamic Comprehensive Evaluation of Enterprise Data Asset Value and Compliance Realization——Taking Big Data Listed Companies as an Example

    Subjects: Library Science,Information Science >> Information Processing submitted time 2024-04-18

    Abstract:   Purpose/Significance Data and digital technology have become the two wings driving the development of the digital economy. China took the lead in timely proposing data as one of the five major production factors to participate in market contribution distribution. The Twenty Articles of Data further proposes the requirement of promoting the compliant and efficient circulation and use of data, fully releasing the value of data elements, and promoting the empowerment of the real economy, new quality productivity, and high-quality development by data elements. The value evaluation and compliance realization of enterprise data elements have become important issues in response to the needs of the times and the country. Method/Process This article comprehensively considers the characteristics of data asset timeliness, value realization dynamics, and decision-makers having dual decision-making preferences of time and time series optimization. It establishes a dynamic comprehensive evaluation model for data asset value that integrates the TOWA operator of time preference and time series optimization preference, and explores effective paths for value realization based on practical cases. Result/Conclusion Based on the temporal and three-dimensional data of 51 big data listed companies in the first three quarters of 2022, a dynamic and comprehensive evaluation of the relative value of enterprise data assets was conducted. The idea of selecting reference enterprises to determine absolute value was proposed. Furthermore, based on successful cases, the realization path of data asset value was proposed, including market-oriented transactions, pledged loans, priced shares or financing.