Study On Value Evaluation Of Light Assets Enterprise Based On Comprehensive Evaluation Model

At present,with the transformation of the main contradictions in our society,the people have put forward higher requirements for the upgrading of services,the diversification of consumption,and the diversification of spiritual civilization,so that in the context of current investment enthusiasm and export obstruction,consumption has already It has become the most important factor driving economic growth,and it has further highlighted the status of the service industry in the development of China's national economy.China's economy has entered the stage of service,and future development will mainly focus on light assets such as technology,consumption and services.At present,China is in the tough period of economic transformation,and light asset companies have sprung up and become a part of the enterprise system that cannot be ignored.Light assetoriented enterprises are developing rapidly,with small physical assets,high asset quality,small static value of assets,and large value of dynamic integration.It is imperative to explore effective corporate value assessment methods for these basic characteristics of light asset companies.In view of this,this paper studies the value assessment of light asset companies based on the comprehensive valuation model.Firstly,it expounds the current evaluation method of light asset enterprise value,and summarizes the problems existing in the application of value assessment method of light asset enterprise.Then,based on the shortcomings of the existing methods,combined with the characteristics of light asset companies,the three applicable valuation methods,such as the discounted cash flow method,the market sales method and the economic value added method,are adopted.The chromatographic analysis method and the entropy value are used.The method calculates and corrects the index weights,combines the obtained comprehensive weights,the closing price of the enterprise and the total equity with the arithmetic average method to construct a comprehensive valuation model for light assets enterprises.Then,combined with the current development trend and basic characteristics of light asset companies,select representative enterprises as research cases,apply the comprehensive valuation model to the case enterprises,give the whole process of comprehensive evaluation of case enterprise value,and finally obtain the case enterprise value.The results are evaluated,and the results obtained by the comprehensive valuation model are compared with the traditional valuation methods.It is concluded that the comprehensive valuation model greatly improves the accuracy of the valuation in the evaluation of the value of light assets enterprises compared with the traditional valuation method.The strong practicability solves the problem that the method is singular and cannot fully reflect the value of the enterprise,providing investors with a more valuable valuation reference.Finally,it puts forward countermeasures and suggestions to improve the value of light asset enterprises,and provides practical guidance for the development of light asset enterprises.