In recent years,China’s tea industry has flourished,and more small and medium-sized tea enterprises have emerged,occupying a certain market share.However,in the process of integrating small and medium-sized tea enterprises into the emerging tea enterprise industry,small and medium-sized tea enterprises face many bottlenecks in the development process due to the fierce market environment and internal and external risks.How to make full use of tea as a carrier for small and medium-sized tea enterprises to realize the value of enterprises and to correctly evaluate the value of their own enterprises has become a hot issue that the academic community is constantly exploring.From the perspective of the development of small and medium-sized tea enterprises,the correct and objective evaluation of enterprise value is conducive to enterprises to correctly understand their level and development direction.From the perspective of enterprise managers,reasonable enterprise value assessment can clearly understand that From what aspects to improve their corporate value.At present,the status quo of small and medium-sized tea enterprises is scaled but not small.It has quality advantages but is not strong.It has industrial benefits but is not balanced.It has standardization but low level.It has industrial equipment but is not efficient.It has an international market but possesses.The bottleneck is lower.How to solve these problems and bottlenecks,only by improving the value of small and medium-sized tea enterprises,can gradually overcome these problems.To this end,this paper takes the evaluation of the value of small and medium-sized tea enterprises as the starting point,mainly focusing on the evaluation of intangible assets and the main factors affecting the value evaluation of small and medium-sized tea enterprises,which has good theoretical and practical value.This paper determines the direction and feasibility of the research by reading a large amount of literature and related works.At the same time,based on the theory of enterprise value,enterprise value assessment theory,enterprise life cycle theory and other related theories,the paper analyzes the current situation and existing problems of small and medium-sized tea enterprises.For example,there are many small and medium-sized tea enterprises,and the homogenization is serious;the industry standards are missing,the market access is loose;the small and medium-sized tea enterprises are weak and the brand awareness is poor.Then it analyzes the reasons for the problems in the development of small and medium-sized tea enterprises from three aspects: the enterprise’s own factors,external environmental factors and financial system factors.Then combined with the actual situation,as well as the goal of small and medium-sized tea enterprise value evaluation,based on the previous research,while taking into account the ecological value or ecological benefits of enterprise development,the first-level indicators affecting the value evaluation index system of small and medium-sized tea enterprises,namely small and medium-sized tea The personal qualities of entrepreneurs,tea market conditions,product or service characteristics,technology and business models,and green supply chains.After constructing the first-level indicators,according to the construction principle of the secondary indicators,seventeen secondary indicators are constructed separately.According to the expert scoring method,the weights of each indicator are calculated,and then the results of the analytic analysis are reasonably analyzed.The specific index system of the small and medium-sized tea was used to verify the index system.The results showed that it was consistent with the actual situation.Finally,the countermeasures and suggestions for small and medium-sized tea enterprises to enhance their own value are put forward.Hope can provide a useful reference for the improvement of the value evaluation system of China’s small and medium-sized tea enterprises and the scale,industrialization and sustainable development of China’s small and medium-sized tea enterprises. |