Whether The TNC(transportation Network Companies)platform Is An Asset And How To Measure It

In view of the rapid development of the Internet economy and the sharing economy,the current financial accounting methods can not adapt to the new changes in such enterprises,so this paper hopes to study the TNC(transportation net-work companies)to find the solution to the problem and mainly concerned about two core issues: "Is the shared service platform of the Internet shared economic enterprises an asset?" and "if this shared service platform is an asset,then how should it be confirmed and measured?".For the first question,this paper analyzes the three characteristics of asset definition and two confirmation conditions from our accounting standards,analyzes the theory of transaction cost,virtual enterprise,virtual value chain,Virus marketing and other related basic theory.The part has taken use of the approach combined theoretical analysis and normative research.For the second question,after the first question has been affirmed,this paper analyzes the irrationality of the present measure in which the subsidy of TNC are regarded as expenditure and analyzes the effect of the subsidy on the formation of the platform value.Then get the conclusion that the subsidy of the platform enterprise should be capitalized as the historical cost of the assets of the network platform.After that,the paper analyzes the characteristics of the subsidy of the subsidy,and puts forward the corresponding modification.Finally,this paper use MAUT(monthly active user times)the indicator has been widely used in the current network enterprises investment to adjust the historical value to the book value of the platform,then on the basis of the book value,this paper use the ASPO(average subsidy of per-order)the indicator to measure the efficiency of subsidies to obtain the fair value for transaction.This part uses the method of combining theoretical analysis with normative research.In the next part,this paper uses the above-mentioned asset measurement——with the merge between Didi and Uber China as an example method to analyze the typical case of TNC merger(the merge between didi and uber China)in China on August 1,2016,in order to verify the rationality of this theory.The main contributions of this paper are:(1)Under the tide of the internet economics,this article may have some inspirations for accountants in how to deal with the relevant changes.Through the study of the relevant literature,this paper finds that the research on the network platform is mainly focused on its legitimacy,regulation,transaction cost,sharing economic attribute,virtual enterprise and virtual value chain attribute,its marketing means,its Internet economy Social property and so on,but the papers discussing the accounting asset attribute of the TNC platforms are seldom fund.Therefore,this paper discusses the accounting measurement of the TNC platforms assets on the basis of the previous relative research results.(2)The unique perspective of this paper may help bring some new thought in the accounting.In terms of asset measurement this article considers the MAUT(monthly active users times)and the latest large data technology applied to the practice of accounting.In this paper,it is necessary to demonstrate that the platform is the necessary resource for TNC.Mainly from the platform is a prerequisite for reducing the transaction cost,which is a necessary condition for the supply and demand of the sharing economy.And then it discusses the platform can bring economic benefits to the enterprise from the perspective of platform profit models,shows that the cost of platform assets can be measured reliably from the development and construction of the TNC platform.Through the analysis of the resources,it is found that the mainly difference between the value of TNC platforms and the value of the traditional resource is that it depends on the number of users on the platform but the traditional is not,and its acquisition cost is not only the development cost but also the large amount of marketing promotion cost,So that the way to select the platform assets measurement is based on the historical cost of marketing promotion cost in the past,combined with user data(MAUT)to adjust the measurement method.(3)In this paper,the data collection and collating method adopted in order to overcome the problem of data source in the case study of TNC has some reference for the study of unlisted Internet companies.Of course,this article also has shortcomings,mainly in: Firstly,the research object data acquisition has many difficulties,data collection is rough;secondly,the current research materials available for the study is very lacking and the relative theory is not mature enough.