基于价值网视角的直播平台企业价值评估模型改进研究

Research on the Improvement of Enterprise Value Evaluation Model of Live Broadcasting Platform Based on the Perspective of Value Net

当前,网络直播热度在国内迅速攀升,对网络直播平台企业价值评估的需求也日益增长。目前国内学者在直播平台企业估价模型的构建中,各影响因素多是默认与企业价值呈线性相关,因而估值误差较大。本文基于国外学者提出的网络直播平台企业价值网视角,就财务评估指标分别构建线性回归模型和BP神经网络模型,并以虎牙为例,采用实证研究方式验证了企业价值影响因素中存在网状相关的问题是目前网络直播平台企业估值模型存在误差的原因之一,并提出改进建议。

At present,the popularity of network broadcast is rising rapidly in China,and the demand for enterprise value evaluation of network broadcast platforms is also growing day by day.At present,in the construction of the evaluation model of enterprises on livestreaming platforms by domestic scholars,most of the influencing factors are linearly correlated with enterprise value by default,so the valuation error is relatively large.Based on the perspective of enterprise value network of network broadcast platform proposed by foreign scholars,this paper constructs linear regression model and BP neural network model respectively in terms of fi nancial evaluation indicators.Taking Huya as an example,it adopts empirical research method to verify that the network correlation problem among the factors aff ecting enterprise value is one of the reasons for the errors in the current enterprise valuation model of network broadcast platform.And make suggestions for improvement.