情景分析法在共享企业价值评估中的应用研究  

Research on the Application of Scenario Analysis in the Value Assessment of Shared Enterprises

作　　者：刘玲君 熊冬洋[1] Liu Lingjun;Xiong Dongyang(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545006,China)

机构地区：[1]广西科技大学,广西柳州545006

出　　处：《中国资产评估》2023年第7期17-22,共6页Appraisal Journal of China

摘　　要：近年来,在数字经济时代背景下,中国共享经济行业迅猛发展。鉴于共享企业大部分尚处在成长期阶段,行业竞争激烈且未来发展不确定性较大,因此单一情景分析的DEVA模型存在一定的局限性。本文在修正传统DEVA模型的基础上,再利用情景分析法对DEVA模型进一步改进,从而构建更加适合共享企业特征的估值模型。利用该模型对实际案例企业进行评估,并将评估结果与真实市值进行对比,结果发现该估值模型比较合理,能够为其他共享企业估值提供一定参考。In recent years,under the background of the digital economy era,China's sharing economy industry has developed rapidly.In view of the fact that most sharing enterprises are still in the growth stage,the industry competition is fierce and the future development is uncertain,so the DEVA model of single scenario analysis has certain limitations.On the basis of modifying the traditional DEVA model,this paper uses scenario analysis to further improve the DEVA model,so as to build a more suitable valuation model for shared enterprise characteristics.The model is used to evaluate the actual case enterprises,and the evaluation results are compared with the real market value.The results show that the valuation model is reasonable and can provide a certain reference for other shared enterprises.

关 键 词：情景分析 共享企业 DEVA模型 

分 类 号：F275[经济管理—企业管理]