Research On Enterprise Value Evaluation Of Shared Portable Charger Based On Improved User Value Method

The Internet began in the United States in the 1870 s.The United States,which is in the dividend of the Internet,has consolidated its position as a great power.With the continuous improvement of China’s opening-up level,Internet technology has been gradually introduced into China,and has developed by leaps and bounds in this century.It has become a landmark leading the new era,and the importance of the economic status of the Internet has also emerged.In the "Fourteenth Five-Year Plan",China has also made clear the future development plan of the digital economy based on the Internet.The digital economy is a new opportunity to break through the bottleneck of economic development for the development of the tertiary industry in China,and is gradually reshaping the global competition pattern.Among them,the shared economy industry is also supported by big data.This is precisely an important part of the new development concept of the country.In recent years,sharing economy has gradually become the focus of the market.With the increase of a large number of transactions such as mergers,acquisitions,financing,liquidation and so on,it absolutely takes the whole new challenges for appraisals.Because Internet enterprises especially rely on user resources in the capital market and users can create great value for enterprises,the traditional evaluation methods that rely solely on financial data tend to underestimate the value of Internet enterprises.In the same way,as an emerging industry of sharing economy,shared portable charger enterprises also have the particularity of Internet enterprises.Therefore,appraisers need to fully consider the particularity of creating value for users of Internet enterprises,and select reasonable appraisal methods in combination with the development stage of shared portable charger enterprises,so that the appraisal results can provide certain reasonable value reference.This paper is committed to the research on the value evaluation theory and evaluation methods of shared charging treasure enterprises,and selects XD Company as the case of shared charging treasure enterprises for specific analysis.Firstly,the concept of user related is introduced,and the relevant evaluation basis of user value method is analyzed;Secondly,it further explains that these are closely related to the number of users,which leads to the user value method in this paper;After introducing DEVA model,Zeng Liqing’s law and Guotai Junan model,Guotai Junan model is selected and improved on its basis;Finally,taking XD enterprise as an example,the improved model is applied,and the results of the traditional evaluation method and the improved Guotai Junan model are compared to verify the expected difference between the evaluation results of the two methods,that is,the traditional evaluation methods often underestimate the value of Internet enterprises.The application of user value method based on non-financial factors improves the practicality of this method in asset evaluation practice,and provides a new evaluation model for other shared enterprise value evaluation methods.