面向文化产业的金融信贷管理与评价研究

发布时间：2018-03-21 06:17

本文选题：文化产业　切入点：金融信贷　出处：《天津大学》2012年硕士论文　论文类型：学位论文

【摘要】：2009年7月，国务院审议通过《文化产业振兴规划》，为文化产业的发展指明了方向。2010年3月，国家九部委联合下发了《关于金融支持文化产业振兴和发展繁荣的指导意见》（以下简称《指导意见》）更进一步提出改进和提升对我国文化产业发展的金融服务，争取实现金融服务与文化产业发展的无缝对接。是近年来金融支持文化产业发展繁荣的第一个宏观金融政策指导文件。而这篇论文就单单从信贷这一块如何对文化产业进行支持开展论述，这块内容还存在空白，对这一领域还是值得深入研究。文化产业作为全球新兴产业，有着良好的发展前景。但因为该产业资产更多的是集聚在无形资产等方面，所以在信贷方面常常没有合适的抵押物，，在国家新的政策扶持下，对文化产业贷款无形资产评估将是一个新课题，并且随之引申出对文化类企业信用等级的评价及动态调整问题。本文希望通过对文化企业贷款中无形资产评估和企业信用等级评价的研究，在促进文化产业发展壮大和尽可能降低银行信用风险这两者之间找到一个相对平衡点，通过定性和定量分析相结合，希望能为文化产业战略发展提供一个解决方案。全文共分为五个章节。第一章为绪论，详细阐述了论文写作背景、研究意义，相关理论及研究综述，并提出本文的思路方法。第二章是对面向文化产业金融信贷特征与主要类型进行阐述，详细描述了文化细分产业特点、面向文化产业项目金融服务特性，阐述了目前已推出的面向文化产业特色信贷产品以及需要开发的新型多层次产品，并提出了面向文化产业金融信贷管理的主要问题。第三章详细阐述文化企业质押类贷款对象无形资产评估，首先描述了文化产业无形资产主要类型和特征，接着提出文化产业无形资产评估的指标体系，最后阐述了针对文化产业无形资产评估模型和方法。第四章是阐述针对文化企业的信用等级的评价与动态调整，研究了通用的银行客户信用等级评价体系、文化产业企业信用等级的表征影响因素，详细阐述了针对文化产业信用等级评价的非财务指标评估的优势、信用等级评估体系和评估方法，最后研究了信用等级动态管理的有关问题。第五章是以中国工商银行海南分行的文化产业类贷款为例，详细阐述了海南分行文化产业信贷政策、如何对文化企业无形资产进行评估以及运用有关信用等级评价理论进行信贷的实例。最后为结束语，总结了论文研究成果，提出了需要注意的问题和不足之处。
[Abstract]:On July 2009, the State Council deliberated on and adopted the "Plan for the Revitalization of Cultural Industry", which pointed out the direction for the development of cultural industry. Nine ministries and commissions jointly issued the guidance on Financial support for the Revitalization and Prosperity of the Cultural Industry (hereinafter referred to as the "guiding opinions"), further proposing to improve and upgrade the financial services for the development of cultural industries in China. It is the first macro-financial policy guidance document to support the development and prosperity of cultural industry in recent years. To support the development of the industrial development, There is still a gap in this field, and it is still worth further study. As a new global industry, the cultural industry has a good prospect of development. But because the industrial assets are more concentrated in intangible assets and so on, Therefore, in the area of credit, there is often no suitable collateral. With the support of new national policies, the evaluation of intangible assets for cultural industry loans will be a new topic. And then the evaluation and dynamic adjustment of the credit rating of cultural enterprises are brought forward. This paper hopes to study the evaluation of intangible assets and the credit rating of enterprises in the loan of cultural enterprises. This paper tries to find a relative balance between promoting the development and strengthening of cultural industry and minimizing the credit risk of banks. Through the combination of qualitative and quantitative analysis, the author hopes to provide a solution for the strategic development of cultural industry. The thesis is divided into five chapters. The first chapter is the introduction, including the writing background, the significance of the research, the relevant theory and the summary of the research. The second chapter expounds the characteristics and main types of financial credit for cultural industry, describes the characteristics of cultural subdivision industry in detail, and the characteristics of financial service for cultural industry projects. This paper expounds the special credit products for cultural industry and the new multi-level products that need to be developed. The third chapter expounds the intangible assets evaluation of the pledge loan object of cultural enterprises in detail, first describes the main types and characteristics of intangible assets in cultural industry. Then the index system of intangible assets evaluation of cultural industry is put forward. Finally, the model and method of intangible assets evaluation for cultural industry are expounded. Chapter 4th is about the evaluation and dynamic adjustment of credit rating for cultural enterprises. This paper studies the general evaluation system of bank customer credit rating and the influencing factors of cultural industry enterprise credit rating, and expounds in detail the advantages of non-financial index evaluation for cultural industry credit rating evaluation. Finally, the dynamic management of credit rating is studied. Chapter 5th takes the culture industry loan of Industrial and Commercial Bank of China Hainan Branch as an example, and expounds the policy of cultural industry credit in Hainan Branch in detail. How to evaluate the intangible assets of cultural enterprises and how to use the credit rating evaluation theory to carry on the credit example. Finally, for the conclusion, summarizes the paper research result, has proposed the question which should pay attention to and the insufficiency.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4;G124

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