基于生命周期视角的在线教育企业价值评估体系构建  

Construction of Online Education Enterprise Value Evaluation System from Life Cycle Perspective

作　　者：翁彬瑜[1] 邱钰芬[1] WENG Bin-yu;QIU Yu-fen(Longyan University,Longyan Fujian 364000,China)

机构地区：[1]龙岩学院,福建龙岩364000

出　　处：《湖北第二师范学院学报》2021年第3期98-103,共6页Journal of Hubei University of Education

基　　金：2019年福建省中国特色社会主义理论年度项目(FJ2019ZTB092)。

摘　　要：当前一大批在线教育企业在互联网行业、传统产业转型升级的背景推动下孕育而生。在线教育企业之间的兼并重组,投资、融资等资本运作日趋频繁,为此构建全面、精准的企业整体价值评估体系迫在眉睫。本文以在线教育企业的行业特殊性和生命周期为研究原点,基于传统评估方法在价值评估过程中存在一定的局限性,研究出了适用于不同生命周期的评估方法。在理论上构建适合不同生命周期的在线教育企业价值评估体系,旨在有助于改进在线教育企业的价值评估思维,进而为企业改制、兼并重组等提供价值参考。At present,a large number of online education enterprises are born amid transformation and upgrading of Internet industry and traditional industry.The merger and reorganization between online education enterprises,investment,financing and other capital operations are increasing frequently,so it is urgent to build a comprehensive and accurate and comprehensive enterprise value evaluation system.This paper takes the industry particularity and life cycle of online education enterprises as the research starting point,based on the limitations of traditional evaluation methods in the value evaluation process,and studies the evaluation methods suitable for different life cycles.In theory,the construction of online education enterprise value evaluation system suitable for different life cycle aims to improve the value evaluation thinking of online education enterprises,and provide value reference for enterprise restructuring,merger and reorganization.

关 键 词：在线教育企业 生命周期 企业整体价值 价值评估体系 非财务因素 

分 类 号：G523[文化科学—教育学]