| The Internet first emerged in the 1960 s.It has not only realized the leapfrog development in decades,but also greatly influenced all aspects of our work,study and life.Compared with Europe and the United States and other developed countries,while China’s Internet industry started time later,but because of the sustainable development of social economy and progress,at present,China’s Internet industry scale rapid expansion,the network economy are bulging with powerful vitality,diversification of Internet applications,various types of Internet business is booming.From the standpoint of theory and practice,this paper,based on the status quo and characteristics of classified information platform enterprises,constructs a modified model of value assessment based on EVA theory and applies it to WUBA,a leading enterprise in the field of classified information in China,so as to provide some references for the research on the value assessment of classified information platform enterprises.First,the paper summarizes current situation and characteristics of enterprise information platform,to evaluate the value of the enterprise,make a preliminary study.In addition,making a comparison with the current enterprise value assessment methods,to summarize the applicable situation and the limitations of the evaluation,selection and classification information platform enterprise value characteristic more consistent EVA value model of the enterprise value assessment,in view of the shortcomings of proposed classification from the perspectives of non-financial information platform as a new idea of enterprise value;Secondly,through the study of the feasibility analysis of EVA model correction,put forward "non-financial +financial" enterprise valuation: on the basis of index system of balanced scorecard,and combining the classification characteristics and internal and external environment,the present situation of the enterprise information platform based on non-financial dimensions,such as customer,internal business,learning and growth dimensionselection non-financial indicators that reflect the enterprise value,rely on methods such as analytic hierarchy process(ahp),expert scoring method to confirm measurement,these indicators were weighted correction factor is determined,so as to build information platform enterprise EVA correction model for classification;Thirdly,combined with the enterprise characteristics and business model of WUBA,the enterprise value of WUBA was studied and analyzed with the EVA modified model,and the valuation results were obtained through data calculation.Finally,by comparing with the market price on the base date of evaluation,the new evaluation method is verified to the certain applicability and superiority,so as to build a new value evaluation model that conforms to the characteristics of classified information platform enterprises and even the entire Internet enterprises. |