It looks the opportunity of investment in new business and earning more cash current as an important intangible property of internet enterprise . it formulates the essence of the value of opportunity and its difference from commercial reputation 把以后投资扩展新业务获取更大现金流的机会看成是网络企业的重要无形资产，并创造性的阐述了机会价值的实质、机会价值的形成和机会价值与商誉区别等。
