According to the analysis of the situation at this stage, the Internet M & A involving a large amount of money, which leads to the assessment process if there is a calculation error will lead to very serious consequences. One of the most important factors influencing the evaluation is the way the evaluation is conducted, and the final result will be different if different evaluation methods are adopted. So should combine the actual situation, as far as possible choose a can be in line with the assessment of the Internet industry.