Author(s)

Yichang Liu ¹

Affiliation(s)

¹ College of Business and Economy, Australian National University, Canberra, Australia

Corresponding Author

Yichang Liu

ABSTRACT

With the vigorous development of information technology and digital economy, China has entered the digital China era. Under the background that data elements have increasingly become the core driving force of enterprise development, this paper takes China Mobile as an example to study the value evaluation of data assets of communication enterprises. This paper constructs the data asset value evaluation model based on the excess return method, and analyzes the value composition of data assets from multiple dimensions by combining with the analytic hierarchy process, so as to clarify the contribution of each element to the enterprise income. On the one hand, the evaluation method proposed in this paper provides theoretical support and practical reference for the formulation of data asset management policies of relevant regulatory departments; On the other hand, it is beneficial for enterprises to have a clearer understanding of the value of data assets, make better use of data elements, and provide decision-making basis for the rational allocation and utilization of data resources. It is of great significance for enterprises to improve the enterprise data asset evaluation system and promote the maximization of the value of enterprise data assets.

KEYWORDS

Data Assets, Evaluation, China Mobile, Excess Return Method, Analytic Hierarchy Process

CITE THIS PAPER

Lingling Xu, Research on Evaluation of Data Assets of Communication Enterprises Based on Excess Return Method. Accounting, Auditing and Finance (2025) Vol. 6: 147-160. DOI: http://dx.doi.org/10.23977/accaf.2025.060120.

REFERENCES

[1] Lei Xiaoqiao, Zhang Fang. Research on data asset valuation based on income present value method [J]. statistics and information forum, 2023, 38 (05): 3-13.
[2] He can. Discussion on the value evaluation of enterprise data assets [J]. accounting study, 2024, (04): 140-142.
[3] Xu Yanchang. Research on the value evaluation of Haier Zhijia data assets [D]. Lanzhou University of Finance and economics, 2023.
[4] TIAN Y, KONG Q B, MIAO X P, et al. Evaluation on power information data asset management system based on BP neural network[J]. International Journal of Thermofluids, 2023, 20.

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