对上市公司收购“明星”公司资产评估的分析

发布时间：2018-03-12 07:18

本文选题：“明星”公司　切入点：高估值　出处：《财务与会计》2017年06期 　论文类型：期刊论文

【摘要】：自2015年以来,随着粉丝经济的发展,IP(intellectual property,知识产权)热度的增长,明星效应越来越显著,影视公司对明星IP的争夺已经趋于白热化。在资本驱动下,影视公司以"高估值+业绩承诺"的方式获得明星资源,但高估值背后存在很大的风险和问题。本文通过唐德影视收购爱美神、暴风科技收购江苏稻草熊以及华谊兄弟收购东阳浩瀚和东阳美拉为例分析了影视行业上市公司高估值收购"明星"公司的成因及潜在的风险,希望"明星"公司高估值问题可以引起上市公司、监管部门及投资者的高度重视。
[Abstract]:Since 2015, with the development of fan economy and the increasing heat of IP intellectual property, the star effect has become more and more obvious, and the competition for star IP has become more and more intense in film and television companies. Film and TV companies obtain star resources in the form of "high valuation performance commitment", but there are great risks and problems behind the high valuation. Storm Technology's acquisition of Jiangsu Straw Bear and Huayi Brothers' acquisition of Dongyang Haohan and Dongyang Myra are examples to analyze the causes and potential risks of high valuation acquisition of "Star" companies by listed companies in the film and television industry. It is hoped that the issue of high valuation of star companies will be highly valued by listed companies, regulators and investors.
【作者单位】：首都经济贸易大学工商管理学院;
【分类号】：F832.51

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