The outbreak of COVID-19 has driven a change in the residents' consumption structure, prompting further transformation and upgrading of the retail industry and intensifying market competition within the industry. The transformation and upgrading of the retail industry require financial support. When business directions change and business forms are adjusted, financing channels and financing methods need to be expanded to ensure that the company can cope well with the tight capital situation when faced with high-quality financing decisions. The capital structure and financing choices made by the company have a direct bearing on the company's future development and fate in the current state of the online retail business. Additionally, making financial decisions is at the heart of business management. Businesses should pick advantageous financing options to lower borrowing costs. At the same time, the enterprise also should establish effective internal financial controls to lay the financial foundation for the future sustainable development of the enterprise. To improve the enterprise value of the online retail industry as well as the enterprise's ability to withstand risks and enhance its competitiveness, this paper examines the relationship between Amazon's asset structure and enterprise value and makes relevant recommendations to it.