The Valuation Of WeChat Official Accounts Based On Gray Relational Analysis

The WeChat Official Accounts currently have an active trading market,and it also derives a number of third-party platforms for trading,such as Weisheng and Yupai.However,the WeChat Official Accounts have no universal assessment method for value determination in the transaction process and need further research.WeChat Official Accounts meet the definition of intangible assets,therefore it can be called an intangible asset.However,there are already mature assessment methods and guidelines for the valuation of intangible assets such as physical assets and patented technologies.However,there is no recognized method for evaluating the new intangible assets of WeChat Official Accounts.In regions where capital markets are relatively active,market method is an important method of evaluating intangible assets and is widely used.However,due to the immature development of China's capital trading market,the scope of application of the cost method and the income method in the asset appraisal process is relatively large,and the market method is less used.When using the market method to evaluate the value of the WeChat Official Accounts,a comparable WeChat Official Accounts that are similar to or similar to the target WeChat Official Accounts need to be looked up in the capital market as a reference,and the differences should be quantified.However,at present,quantitative research on how to select comparable reference materials in the research on the valuation of intangible assets when using market methods at home and abroad is very rare,and the assessment criteria are also very unclear.It is only proposed that "trading conditions and time are similar and the functions are similar.Similar categories," and other concepts.It is difficult to quantify these "similar or similar" concepts.There is no clear standard in the assessment community.Some assessors use scoring methods to quantify this degree of similarity,and then perform quantitative adjustments and scoring methods.The quantitative adjustment of differences is too subjective,and the evaluation results are subject to the subjective influence of the assessors themselves,which will reduce the credibility and persuasiveness of the assessment results.The use of traditional market methods to assess the value of the WeChat Official Accounts has great uncertainty,especially the selection of comparable WeChat Official Accounts and the process of adjusting the differences.Therefore,the article tries to introduce a grey correlation analysis method to quantify comparable WeChat Official Accounts.The degree of similarity or similarity with the target WeChat Official Accounts,and the establishment of a gray correlation model based on the market valuation model.Further,the article focuses on the value evaluation method of the WeChat Official Accounts:First,it has combed the theory and method of how to evaluate the value of intangible assets at home and abroad,and thus found that it is more feasible to use the market method to evaluate the WeChat Official Accounts,and it is necessary to introduce the gray correlation degree.Analytical methods are used to quantify the differences;secondly,the method of grey correlation analysis is introduced to explore the quantitative appraisal differences in market method and to evaluate the general applicability of WeChat Official Accounts;again,try to establish a market approach to evaluate the gray association of WeChat Official Accounts value.Finally,the H Official Accounts is used as an example for value evaluation.