信息科技企业生命周期划分方法的研究

Under the new situation that the rapid development of the information technology represented by the Internet enterprise, this paper has done research on dividing method of information science and technology enterprise life cycle on the basis of the existing enterprise life cycle theory and the relevant features of the information technology industry. First, the information technology enterprise's growth trajectory characteristics and life cycle have been analyzed qualitatively. Secondly, analyzed and selected the total assets, total assets, business income grow at an annual rate of year-on-year growth, operating income, net profit, net profit growth rate as the quantitative analysis of comprehensive index. Finally, we analyzed the cash flow method and comprehensive index method quantitatively. The result reveals that, the proposed corporate life cycle comprehensive index classification method can better apply to the information technology industry. The research can be used on corporate life cycle of information technology related research and provide the theoretical foundation of corporate governance.