Research On New Theory Of Assessing Enterprise In Background Of Mobile Internet Era

Business valuation, business creation in the development, production and operation plays an extremely important role in selecting appropriate corporate valuation model, the rational operation of the entire market, has important significance. However, the current number of users of the rapid growth of mobile Internet, mobile Internet has also begun to integrate into people’s lives. In this context, the mobile Internet companies have begun to grow up quickly, and in the operation of the entire national economy, which occupy an increasingly important position. Under this situation, to accurately assess the value of mobile Internet companies, has become a key issue to assess the development of the current enterprise value faced. However, in this context, the traditional mobile Internet in its assessment process which, there was a bottleneck, resulting in difficulties in the mobile Internet start-ups to assess the phenomenon.Based on the above background, on the basis of relevant theories of reference and draw on the analysis of the aspects of the traditional definition of valuation models, significance, assumptions, methods were introduced, pointing out its economic context of the current rapid development of mobile Internet in various deficiencies and thus the value of the enterprise as a result of the existence under the inaccurate assessment of the phenomenon, thus indicating that the current development of market economy the demand for a new valuation model, the proposed valuation model requires innovation.In this paper, DEVA assessment model as a basis, the basic principles of the model and build ideas, pointing out that the emphasis on customer value model, more suitable for mobile Internet enterprise valuation. DEVA model is flawed then pointed out, under the premise of hypotheses, the introduction of a market adjustment coefficient a, construct a correction DEVA assessment model. The paper points out the differences and the resulting progress compared with the traditional model of correction DEVA valuation models exist. Next, the paper and the applicability of the model and features a correction DEVA introduced. Subsequently, the thesis Facebook acquisition of Instagram, for example, in the case of both the basic acquired a brief introduction, describes the entire process of the acquisition and the subsequent market reaction, and pointed out the traditional business valuation model can not be valued as of the acquisition. Subsequent papers on Instagram profit model to analyze the profitability pointed Instagram is based on the resources they own a large number of users, and thus concluded that the correction DEVA Instagram suitable model for evaluation. Papers by collecting relevant data with mobile social networking site Instagram industry, the business model using the correction DEVA assess concluded that Facebook quotes acquisition process is realistic. On the basis of these studies, the paper concluded that under the current context, the development of mobile Internet mobile Internet business so dynamic position in the market is becoming increasingly important, in this context, the correction DEVA assessment model compared with traditional business valuation model is more suitable for mobile Internet business. And the future development of valuation models made the prospect that in the future, to assess the value of the mobile Internet business will be more emphasis on customer value calculations, is more concerned about the potential value of the business, and that with the continuous development of mobile Internet, the correction DEVA type will be more widely used in the future.