会计学院知识库

  当前，我国正迅速步入人口老龄化，预计于2035年进入重度老龄化阶段。在此背景下，2022年国家卫健委在《“十四五”全民健康信息化规划》中提出实现医疗健康数据统一标准、一次采集、整合共享、多方利用的目标，旨在推动互联网医疗信息数据标准化、规范化。内生需求的增长、国家政策的支持，推动了新一代信息技术与医疗信息化建设的深层次融合，促进了互联网医疗行业的蓬勃发展，也带动了企业之间的投资、并购、上市等一系列经济行为。这些经济行为的目的是为了企业积累的原始数据资产，这就需要对企业数据资产的价值进行合理的评估。因此,如何对数据资产进行分析和量化评价,就成了理论界和实践中的一个新问题。

  基于此，本文以互联网医疗企业为切入点，选择创业慧康作为本文的估值对象，并对其在定量估值过程中遭遇的各类问题进行深入的分析。通过对数据资产及其估值相关文献的归纳和整理，在明确数据资产估值基本思路和方法的基础上，分析了三大传统方法的适用性与局限性，并最终选择使用多期超额收益法对创业慧康的数据资产进行估值，但该方法主要依赖以企业财务数据来计算企业数据资产的价值，可能存在偏差。因此，需要引入模糊层次分析法对其评估结果进行修正，以期减少评估结果与真实价值的误差，提升数据资产估值的准确性。最后，对该评估结果进行合理性分析。

  研究发现医疗数据资产对互联网医疗行业的意义十分重大，准确的估值能够帮助企业更好的经营决策。本文对数据资产评估方法作出合理的探索，一方面能够引起互联网医疗企业对其的关注，促进行业的健康发展，另一方面能够对当前我国主流的数据资产价值估值理论研究框架起到了一定的补足与完善的作用，为互联网医疗企业数据资产估值分析提供新的视角。

    At present, my country is rapidly entering the population aging, and it is expected to enter the stage of severe aging in 2035. In this context, in 2022, the National Health and Health Commission proposed the goal of realizing the unified standards, one collection, integration and sharing, and multi -party utilization of medical health data in the "Fourteenth Five -Year Plan". Data standardization and standardization. The growth of endogenous demand and the support of national policies have promoted the deep integration of the new generation of information technology and medical informationization, promoted the vigorous development of the Internet medical industry, and also driven the investment, mergers, listing, and other economies in the industry. Activity. The purpose of this series of economic activities is to accumulate the original data assets accumulated by enterprises, which requires a reasonable assessment of the value of corporate data assets. Therefore, how to analyze and quantitatively evaluate data assets has become a new issue in the theory and practice.

    Based on this, this article uses Internet medical companies as the starting point, selects entrepreneurial Huikang as the valuation object of this article, and analyzes various problems encountered during the quantitative valuation process. Based on the summary and sorting of data assets and its valuation -related documents, on the basis of clarifying the basic ideas and methods of data asset valuation, the applicability and limitations of the three traditional methods were analyzed, and the multi -term excess revenue was finally selected. The law values ​​the data assets of Entrepreneurship Huikang, but this method mainly relies on corporate financial data to calculate the value of enterprise data assets, and there may be deviations. Therefore, a fuzzy hierarchical analysis method needs to be introduced to amend the evaluation results in order to reduce the error of the evaluation results and the real value, and to improve the accuracy of the valuation of data assets. Finally, a rational analysis of the evaluation results.

    Studies have found that medical data assets are of great significance to the Internet medical industry, and accurate valuation can help enterprises better operate decisions. This article makes a reasonable exploration of data asset evaluation methods. On the one hand, it can attract the attention of Internet medical companies and promote the healthy development of the industry. On the other hand The role of complement and perfect provides a new perspective for the analysis of data asset valuation analysis of Internet medical companies.