影视传媒企业无形资产价值评估研究

发布时间：2018-05-01 05:14

本文选题：影视传媒企业 + 无形资产　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：随着我国经济在改革开放后的飞速发展,人们的生活水平不断提高。除了追求物质消费外,更注重精神层面的满足。与此同时,随着我国文化强国理念的不断推进,文化产业近几年在政策支持下得到蓬勃发展,市场上涌现出大量的文化企业,影视传媒企业在此背景下也拉开了快速发展的号角。伴随着市场竞争的激烈,影视传媒企业并购案例与日俱增,这极大的引起了对其无形资产的关注。由于我国无形资产评估起步较晚,在影视传媒企业无形资产评估方面尚未构建出科学的评估体系。因此本文将以影视传媒企业无形资产的特征为出发点,构建影视传媒企业无形资产评估思路。本文首先阐述了影视传媒企业无形资产的基本内容,并对影视行业无形资产特征,进行分析。随后,对我国影视传媒行业无形资产评估现状进行分析,从而引出所存在的问题。以此为基础引出改进影视传媒企业无形资产评估的思路。就是在充分考虑影响影视传媒企业无形资产的价值影响因素,针对其无形资产的特点及价值构成方式对无形资产进行科学合理的分类,并选择适当的评估方法,构建出影视传媒企业无形资产评估体系。最后本文通过结合案例分析来验证本文评估影视传媒企业无形资产评估思路、评估方法和评估模型的可行性。
[Abstract]:With the rapid development of China's economy after the reform and opening up, people's living standard has been improved continuously. In addition to the pursuit of material consumption, more attention is paid to spiritual satisfaction. At the same time, with the continuous promotion of the concept of cultural power in China, the cultural industry has developed vigorously in recent years under the support of policy, and a large number of cultural enterprises have emerged on the market. With the fierce competition of the market, the case of merger and acquisition of film and television media companies is increasing, which has caused great concern to its intangible assets. Since the assessment of intangible assets in China started late, it has not been built in the evaluation of the intangible assets of the film and television media enterprises. Therefore, this article will take the characteristics of the invisible assets of the film and television media enterprises as the starting point to build the thought of the intangible assets evaluation of the film and television media enterprises. This article first expounds the basic contents of the intangible assets of the film and television media enterprises, and analyzes the characteristics of the invisible assets of the film and television industry. The current situation of asset evaluation is analyzed to lead to the existing problems. On the basis of this, the thought of improving the intangible assets evaluation of the film and television media enterprises is drawn up. It is to take full consideration of the influence factors of the intangible assets of the film and television media enterprises and to make scientific and rational for the intangible assets in view of the characteristics of the intangible assets and the form of value value composition. According to the classification and selection of appropriate evaluation methods, the intangible assets evaluation system of film and television media enterprises is constructed. Finally, this paper is to verify the evaluation method, evaluation method and evaluation model of film and television media enterprises by combining case analysis.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：J943;F275

【参考文献】