| 作者 | 郭琳
|
| 姓名汉语拼音 | Guolin |
| 学号 | 2021000008004 |
| 培养单位 | 兰州财经大学 |
| 电话 | 15532192950 |
| 电子邮件 | dimples816@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 | 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 |
| 题名 | 新零售企业数据资产估值研究 ——以良品铺子为例 |
| 英文题名 | Research on data asset valuation of new retail enterprises -- Take a good product shop as an example |
| 关键词 | 数据资产 层次分析法 灰色模型 良品铺子 价值评估 |
| 外文关键词 | Data asset;Analytic hierarchy process;Gray model;Good goods shop;Value assessment |
| 摘要 | 随着数字经济的发展，各个行业不断探索数字化转型新途径。其中，新零售产业通过线上销售方式生成海量数据，企业利用此类数据资源助力自身发展，这些数据资源普 遍被界定为数据资产。虽然数据资产在企业发展中日益凸显其重要性，然而通过深入分析相关文献，发现针对新零售企业数据资产价值评估的研究尚显不足，由此可知在该行业中数据资产的估值方法不完善，缺乏完备的理论指导。因此，准确评估新零售企业数据资产，对推动我国新零售企业良性有序发展以及数据市场化，有着重要意义。本文首先对课题的研究背景和意义进行综述，并指出对数据资产进行估值的必要性
和重要性。然后对新零售企业数据资产价值评估相关文献进行梳理与总结，提炼相关核心理论框架，并从多元视角对新零售企业数据资产的构成及评估方法进行解析，为后文 奠定理论基础。接下来介绍了新零售企业数据资产的内容、主要特征以及确认条件等，总结发现数据资产特殊性之后，对三大传统评估方法的适用性进行分析与总结。同时构建评估模型，通过层次分析法确定支付给第三方平台服务费中数据资产购买成本的权重，并运用灰色模型对数据进行预测，再采用合适的折现率计算数据资产价值。近年来良品铺子作为新零售企业发展势头迅猛，最后运用本文所构建的评估体系以及估值方法对良品铺子的数据资产进行估值研究，并最终得出评估结果。本文通过分析三大传统评估方法的适用性，以及对比分析相关文献对数据资产估值的切入点，并借鉴成本法的相关思路，最终选择以成本作为切入点，运用层次分析法以及灰色模型对新零售企业数据资产进行估值，且具备一定的合理性。本文研究思路与成
果能够帮助相关企业在数字经济时代下更好地识别数据资产，并且能够为没有产生超额收益的新零售企业数据资产价值评估提供一个可行性思路。 |
| 英文摘要 | With the development of the digital economy, various industries are constantly exploring new ways of digital transformation. Among them, the new retail industry has formed and accumulated massive data through online sales.
More and more enterprises use these data resources to help their own development, and these data resources should be identified as data assets. Although data assets are increasingly prominent in the development of enterprises, in-depth analysis of relevant literature shows that the research on the
value evaluation of data assets of new retail enterprises is still insufficient. It can be seen that the evaluation method of data assets in this industry is not perfect
and lacks a complete set of theoretical guidance. Therefore, it is necessary to evaluate the value of data assets of new retail enterprises comprehensively and accurately.
Firstly, the paper summarizes the research background and significance of the subject, and points out the necessity and importance of data asset valuation. Then, it combs and summarizes relevant literature on the value evaluation of
data assets of new retail enterprises, refines relevant core theoretical framework, and analyzes the composition and evaluation methods of data assets of new retail enterprises from multiple perspectives, laying a theoretical foundation for the following paper. Then it introduces the content, main characteristics and confirmation conditions of data assets of new retail enterprises, summarizes the particularity of data assets, and analyzes and summarizes the applicability of
three traditional evaluation methods to evaluate data assets of new retail enterprises. At the same time, an evaluation model is constructed to determine the weight of the data asset purchase cost in the service fee paid to the third-party platform through the analytic hierarchy process, and the grey model is used to predict the data, and then the value of the data asset is calculated with the appropriate discount rate. In recent years, as a new retail enterprise, good quality stores have developed rapidly. Therefore, the evaluation system and
valuation method constructed in this paper are used to conduct valuation research on the data assets of good quality stores, and the evaluation results are finally obtained.
This paper analyzes the applicability of the three traditional evaluation methods, compares and analyzes the entry points of relevant literatures on data asset valuation, and draws on the relevant ideas of cost method. Finally, it chooses service cost as the entry point and uses analytic hierarchy process and gray model to evaluate the data assets of new retail enterprises, which has certain rationality. The research ideas and results of this paper can help relevant enterprises to better identify data assets in the era of digital economy, and
provide a feasible idea for the value evaluation of data assets of new retail enterprises that do not generate excess returns. |
| 学位类型 | 硕士 |
| 答辩日期 | 2024-05 |
| 学位授予地点 | 甘肃省兰州市 |
| 语种 | 中文 |
| 论文总页数 | 53 |
| 参考文献总数 | 68 |
| 馆藏号 | 0005916 |
| 保密级别 | 公开 |
| 中图分类号 | F273.4/33 |
| 文献类型 | 学位论文 |
| 条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/36607 |
| 专题 | 会计学院 |
| 推荐引用方式 GB/T 7714 | 郭琳. 新零售企业数据资产估值研究 ——以良品铺子为例[D]. 甘肃省兰州市. 兰州财经大学,2024. |
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