电商企业数据资产价值评估研究——以京东为例

LZUFE-KMS > 会计学院

作者	韦运阳
姓名汉语拼音	Wei Yunyang
学号	2020000008250
培养单位	兰州财经大学
电话	15281462660
电子邮件	weiyunyang666@163.com
入学年份	2020-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	资产评估
学科代码	0256
授予学位	资产评估硕士
第一导师姓名	曹剑峰
第一导师姓名汉语拼音	Cao Jianfeng
第一导师单位	兰州财经大学
第一导师职称	副教授
第二导师姓名	李宗义
第二导师姓名汉语拼音	Li Zongyi
第二导师单位	大信会计师事务所
第二导师职称	正高级会计师
题名	电商企业数据资产价值评估研究——以京东为例
英文题名	A Study on Data Asset Value Assessment of E-Commerce Enterprises -- Jingdong as an Example
关键词	数据资产价值评估 DEVA 模型层次分析法电商企业京东
外文关键词	Data Asset ; Value Assessment ; DEVA Model ; Hierarchical Analysis Method ; E-Commerce Enterprise ; Jingdong
摘要	近几年来，随着数字经济的快速发展，越来越多的电商企业在经营当中应用到了数据资产。对于电商企业而言，数据资源是其核心竞争力，必须高度重视并且充分利用数据资源。通过数据资源，对电商企业经营决策、运营管理、客户服务、产品设计、商业模式等各个方面进行创新，推动电商行业发展和升级。电商企业作为数字经济时代下最有活力的企业群体之一，利用数据来推动自身的发展成为了他们获取竞争优势的重要手段。虽然数据资产在企业发展中的地位日益凸显，但从相关文献来看，对于电商企业数据资产价值的评估研究还不够充分。这种现状在一定程度上说明了我国电商企业在数据资产价值评估方面，存在缺乏系统理论指导、估值方法不成熟等问题。因此，对电商企业数据资产进行价值评估，对于促进电商企业健康有序发展，推进国家数字经济与企业深度融合具有重要意义。本文首先介绍了研究背景以及研究意义，指出了数据资产价值评估的重要性，并对电商企业数据资产价值评估相关文献进行了梳理，分别从不同角度、不同层面展开对电商企业数据资产进行论述，从而构成了本文的理论基础。接着，介绍了电商企业数据资产的内容、特点、价值创造逻辑和价值驱动因素，并分析了此类资产在价值评估中存在的难点。在深入分析了数据资产价值评估的特殊性之后，对三大传统方法评估电商企业数据资产的适用性进行了陈述与分析，发现其存在着一些局限性。同时，数据资产是企业整体资产的一部分，由于难以获得数据资产使用前后的数据，因此很难区分数据资产的收益。而企业价值评估的方法已经比较成熟，本文的评估思路是从企业整体价值出发，利用层次分析法将数据资产从企业整体资产中剥离出来，通过专家打分结果构建矩阵获得数据资产权重，采用模糊综合评估法对数据资产分成率进行修正，降低结论的主观性，使数据资产的评估结果更加合理。最后，本文选取了京东为评估对象，在分析了电商行业的状况以及企业的基本情况后，将所构建的评估模型应用其中，进一步检验模型应用效果。本文研究发现：将电商企业数据资产价值用三大传统价值评估方法直接进行评估，分别存在一定局限性；运用层次分析法和 DEVA 模型相结合的方法进行电商企业数据资产价值评估，能够增强评估值的合理性，本研究成果能够为电商企业数据资产价值评估的实际操作提供一定的借鉴，使企业更加重视对数据资产的管理和运用。
英文摘要	With the rapid growth of the digital economy, more and more e-commerce companies have been using data in their operations since the last few years. For e-commerce companies, data resources are their main competitive advantage, which should be highly valued and utilized to the fullest extent. By leveraging data resources, e-commerce companies can innovate in various aspects, such as business decision-making, performance management, customer service, product and business model development, and contribute to the development and modernization of the e-commerce industry. As one of the most dynamic groups of companies in the digital economy, e-commerce companies use data to drive their development as an important tool to achieve competitive advantage. Despite the fact that data assets are becoming increasingly important for the development of enterprises, the relevant literature shows that the measurement of data assets of e-commerce enterprises is not sufficiently researched. This current situation can reflect to a certain extent that there is still a lack of systematic theoretical guidance y as well as insufficient methodological development in the assessment of data asset value of e-commerce enterprises h in China. Therefore, it is f very important toassess the value of data assets of e-commerce enterprises, whether for promoting the healthy and orderly development of e-commerce enterprises or for the close integration of the national digital economy and enterprisesl. This paper first introduced the research background and significance, pointed out the importance of data asset value assessment, and sorted out the relevant literature of data asset value assessment of e-commerce enterprises, respectively from different angles and different levels to discuss the data assets of e-commerce enterprises, thus forming the theoretical basis of this paper. Then, it introduces the content, characteristics, value creation logic and value driving factors of e-commerce enterprise data assets, and analyzes the difficulties existing in the value evaluation of such assets. After an in-depth analysis of the particularity of data asset value evaluation, the applicability of three traditional methods to evaluate the data assets of e-commerce enterprises is stated and analyzed, and some limitations are found. At the same time, data assets are a part of the overall assets of an enterprise. Because it is difficult to obtain data before and after the use of data assets, it is difficultto distinguish the benefits of data assets. The evaluation method of enterprise value has been relatively mature. The evaluation idea of this paper is to start from the overall value of the enterprise, use the analytic hierarchy process to separate the data assets from the overall assets of theenterprise, construct a matrix to obtain the weight of the data assets through the expert scoring results, and use the fuzzy comprehensive evaluation method to correct the data asset sharing rate, so as to reduce the subjectivity of the conclusion. Make the evaluation results of data assets more reasonable. Finally, this paper selects Jingdong as the evaluation object. After analyzing the situation of the e-commerce industry and the basic situation of enterprises, the evaluation model constructed is applied to further test the application effect of the model. This paper identifies that: the value of e-commerce enterprise data assets is directly estimated by three traditional valuation methods, which have certain limitations respectively; the combination of hierarchical analysis method and DEVA model is used to estimate the value of e-commerce enterprise data assets, which can increase the reasonableness of the estimated value, and the research results of this paper can provide some indications for the practical work of valuation.
学位类型	硕士
答辩日期	2023-05-20
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	93
参考文献总数	55
馆藏号	0005362
保密级别	公开
中图分类号	F273.4/23
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/34329
专题	会计学院
推荐引用方式 GB/T 7714	韦运阳. 电商企业数据资产价值评估研究——以京东为例[D]. 甘肃省兰州市. 兰州财经大学,2023.

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