在线内容社区数据资产价值评估研究——以知乎为例

LZUFE-KMS > 会计学院

作者	袁家淦
姓名汉语拼音	Yuan Jiagan
学号	2021000008015
培养单位	兰州财经大学
电话	15056403009
电子邮件	GAN333777@163.com
入学年份	2021-9
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
第一导师姓名	高天宏
第一导师姓名汉语拼音	Gao Tianhong
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	张乐卉
第二导师姓名汉语拼音	Zhang Lehui
第二导师单位	甘肃金信会计师事务所有限公司
第二导师职称	注册会计师、注册资产评估师
题名	在线内容社区数据资产价值评估研究——以知乎为例
英文题名	Research on the Value Evaluation of Data Assets in Online Content Communities: A Case Study of Zhihu
关键词	数据资产在线内容社区 DEVA 模型层次分析法实物期权法
外文关键词	Data assets ; Online content community ; DEVA model ; Analytic hierarchy process ; Real options approach
摘要	数字经济时代，数据已经成为一种新的生产要素和战略资源，对经济增长和社会发展产生了深远的影响。随着大数据、云计算、人工智能等技术的飞速发展，数据资产的规模不断扩大，种类日益丰富，价值也逐渐凸显。同时，数据交易市场的兴起和发展，使得数据资产的价值实现也成为可能。但当前数据资产缺乏统一的价值评估标准和方法，严重制约了数据资产的充分利用和有效配置。因此，如何构建一套合理有效的数据资产价值评估体系成为当前亟待解决的重要问题。通过对国内外文献的梳理，发现过往研究中对数据资产的定义尚未统一，提出的评估方法虽然对传统方法进行了改进，但仍存在一些缺陷。在这样的情境下，本文选择在线内容社区的数据资产为主要研究对象。以梳理数据资产以及在线内容社区的相关概念为起点，并从资产类型、价值创造路径等方面对在线内容社区的数据资产进行深入剖析；通过对在线内容社区数据资产价值的影响因素进行分析，发现在线内容社区的数据资产具有未来潜在价值，因此，本文将数据资产的价值分为现行价值和潜在价值两个部分并分别进行评估。对于现行价值部分，选择适合互联网企业特点的 DEVA-AHP 评估模型进行评估；对于潜在价值部分，运用实物期权法中的 B-S 模型进行评估。最后，本文以知乎为例进行了案例应用分析。本文研究发现：基于数据资产的特点及价值影响因素，数据资产的价值具有不确定性，单一的评估方法往往会忽略其潜在价值，评估结果难以全面反映数据资产的真实价值。而将数据资产的现行价值和潜在价值分别进行评估，考虑了不确定因素对其价值的影响，增强了评估结果的准确性；通过对知乎的案例研究，证实了本文的评估思路及评估方法的选择，对于在线内容社区数据资产的价值评估具有一定的可操作性。
英文摘要	Entering the era of digital economy, data has become a new production factor and strategic resource, with far-reaching impact on economic growth and social development. With the rapid development of big data, cloud computing, artificial intelligence and other technologies, the scale of data assets has been expanding, the variety has become increasingly rich, and the value has gradually come to the fore. At the same time, the rise and development of the data trading market has made it possible to realize the value of data assets. However, the current lack of unified value assessment standards and methods for data assets has seriously restricted the full utilization and effective allocation of data assets. Therefore, how to build a set of reasonable and effective data asset value assessment system has become an important issue to be solved. Through combing domestic and international literature, it is found that the definition of data assets in past studies has not yet been standardized, and the proposed assessment methods still have some defects although they have improved the traditional methods. In such a context, this paper chooses the data assets of online content communities as the main research object. Taking the concepts related to data assets and online content communities as a starting point, and analyzing the data assets of onlinecontent communities in depth from the aspects of asset types and value creation paths, etc.; through analyzing the influencing factors of the value of data assets of online content communities, it is found that the data assets of online content communities have potential value in the future, so this paper divides the value of data assets into the current value and potential value Therefore, this paper divides the value of data assets into two parts and evaluates them separately. For the current value part, the DEVA-AHP valuation model, which is suitable for the characteristics of Internet enterprises, is selected for assessment; for the potential value part, the B-S model in the real option method is used for assessment. Finally, this paper takes Zhihu as an example for case application analysis. This paper finds that: based on the characteristics of data assets and the factors affecting their value, the value of data assets is uncertain, a single valuation method tends to ignore their potential value, and the valuation results are difficult to fully reflect the true value of data assets. Instead, the current value and potential value of data assets are assessed separately, which takes into account the impact of uncertain factors on their value and enhances the accuracy of the assessment results. The case study of Zhihu confirms that the assessment ideas and the choice of assessment methods in this paper are operable for the assessment of the value of data assets in online content communities.
学位类型	硕士
答辩日期	2024-05-26
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	64
参考文献总数	58
馆藏号	0005927
保密级别	公开
中图分类号	F273.4/44
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/36469
专题	会计学院
推荐引用方式 GB/T 7714	袁家淦. 在线内容社区数据资产价值评估研究——以知乎为例[D]. 甘肃省兰州市. 兰州财经大学,2024.

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