The Application of Option Pricing Model in the E-Commerce Enterprises´ Appraisal

Evaluation of e-commerce businesses has a theoretical and practical importance in strengthening enterprise value management, brand building to promote e-commerce, venture capital and other areas .This articles firstly analyses the principle of option pricing mode and then amends it. Combining with the basic methods of business valuation - discounted earnings method, a new valuation method for e-commerce business enterprises is proposed and it is proved true by the case. I believe that: option pricing theory has a broad application in the field of e-commerce business valuation and it can boost the sustained and healthy development of China´s e-commerce businesses.