A Company Intangible Assets Evaluation And Influencing Factors Under The Background Of Internet Finance

Internet finance has profoundly changed investors' financial management methods in the investment and financing market.However,the net profit of listed companies in the internet finance industry is not high relative to the market value.This is because the company's market value cannot be estimated based on the company's book assets and net profit.What should be more concerned about is the value of the company's intangible assets,its development potential,and its future growth capability.Therefore,the factors that determine the value of intangible assets of Internet finance companies and their impact are worth studying.Based on the analysis of the connotation and characteristics of internet finance and the intension and characteristics of intangible assets,the paper selects A conmpany as the evaluation object.First of all,we use capital asset pricing model to determine yield.The excess earnings method is used to evaluate the value of intangible assets after transformation(in the context of internet finance).Based on the results of valuation of intangible assets prior to the transition,the changes in intangible assets were compared and studied,and it was found that internet finance has an impact on the value of intangible assets.Then,after summarizing and analyzing the hypotheses of the impact of internet finance on the value of intangible assets,the paper uses Logistic regression to construct a theoretical model.Finally,after the data obtained from questionnaire survey were tested,variables were included in the theoretical model,and the hypotheses were tested.It is found that under the background of Internet finance,the government's management policy,advanced level of technology,the degree of market demand and the competition relationship of the industry all affect the value of the intangible assets of enterprises in different degrees.The accuracy rate of model prediction is 86.7%.Conclusion the regression equation fitted in the study has higher prediction accuracy.On the basis of the value evaluation of intangible assets,the paper analyzes the factors affecting the intangible assets under the Internet financial background and its degree,which is the extension and expansion of the value evaluation of intangible assets,and provides a reference for the improvement of the economic benefits of the enterprises in practice.