摘要
随着互联网行业迅速发展,企业并购重组和融资上市愈发频繁,对互联网企业价值评估又有了新一高度的要求。文章在总结其他学者研究成果的基础上,通过介绍互联网企业的特点和评估难点,发现常用的评估方法在使用中均存在一定的弊端,故而提出基于用户视角下的创新性价值评估方法,以梅特卡夫模型和CVBC模型为例,其目的是为投资者正确评估企业价值、做出合理决策提供理论参考。
With the rapid development of the internet industry,corporate mergers and acquisitions and financing listings are becoming increasingly frequent,and there are new requirements for the value evaluation of internet enterprises.On the basis of summarizing the research results of other scholars,the article introduces the characteristics and evaluation difficulties of internet enterprises,and finds that commonly used evaluation methods have certain drawbacks in use.Therefore,an innovative value evaluation method based on the user perspective is proposed.Taking the Metcalfe model and CVBC model for example,its purpose is to provide a theoretical reference for investors to correctly evaluate enterprise value and make reasonable decisions.
作者
刘志馨
杨耀丽
LIU Zhixin(School of Economics and Management,Harbin Normal University,Harbin 150000,China)
出处
《商业观察》
2023年第20期27-29,40,共4页
BUSINESS OBSERVATION