基于EVA模型的唯品会企业价值评估.docVIP

摘 要 在社会发展和时代进步的背景之下，电子商务也进入到全新的发展阶段，整体的交易量呈现出爆发式增长的基本态势，服务商和用户的规模群体也不断扩大。现阶段，电子商务模式集中体现在B2C这一特殊的模式上，发展前景十分广阔，速度越来越快，成为诸多资本竞相投资的对象。在此背景之下，我国很多电子商务企业在长期的发展过程中实现了资本的积累，也上市成功，包括聚美优品等企业。因此，在境外上市的电子商务企业价值情况越来越成为当下国内外学者研究的重要对象。同时，在这一过程中，评估企业价值也能对企业发展规划做出合理的意见和建议。 本文主要采取案例分析的方法，将唯品会公司作为主要的分析对象，对其价值进行必要的评估。需要注意的是，电子商务企业整体的特殊性十分明显，因此，价值评估体系的科学性和合理性也显得尤其重要，行之有效的评估体系是必不可少的。本文对价值评估的各种方法进行了细致的介绍，并强调其存在本身的劣势和优势体现，不同的企业也有着差异性的试用范围。接着对电子商务企业整体的特征进行强调，并指出会计科目调整的重要性，这些是评估模型之所以能够构建的重要前提，以此为基础出来对唯品会公司内部的价值进行必要的衡量，EVA模型是主要的分析对象，并以此来对该方法的有效性和合理性情况进行必要的评判和检验，最后根据结论的情况提出有针对性的建议，希望能够为下一阶段电子商务企业评估方式的发展提供必要的经验和借鉴。 关键词：EVA 理论；企业价值评估；唯品会 Abstract Under the background of social development and the progress of the times, e-commerce has also entered a new stage of development. The overall transaction volume shows the basic trend of explosive growth, and the scale groups of service providers and users are also expanding. At present, the e-commerce mode is mainly embodied in B2C, which has a very broad development prospect and faster and faster speed. It has become the object of many capital competing investment. In this context, many e-commerce enterprises in China have achieved capital accumulation and listed successfully in the long-term development process, including Jumei excellent products and other enterprises. Therefore, the value of e-commerce enterprises listed abroad has become an important research object for scholars at home and abroad. At the same time, in this process, the evaluation of enterprise value can also make reasonable opinions and suggestions on enterprise development planning. This paper mainly adopts the method of case analysis, taking vipshop company as the main analysis object, and makes necessary evaluation on its value. It should be noted that the particularity of e-commerce enterprises as a whole is very obvious. Therefore, the scientificity and rationality of the value evaluation system is particularly important, and an effective evaluation system is essential. This p