基于收益理论的文化创意产业无形资产价值评估研究

发布时间：2018-06-30 06:55

本文选题：文化创意产业 + 无形资产　；参考：《长安大学》2012年硕士论文

【摘要】：文化创意产业对于产业结构优化升级，促进经济发展具有重要的意义。目前我国文化创意产业发展还处于起步阶段，而文化创意企业的无形资产价值评估问题是许多发达国家文化产业所关心的重点。在当代科技高速发展的背景下，在世界各地的微观经济活动中，无形资产表现出远比有形资产更为生动的活力，无形资产的多少，反映了这些资产的占有者所具备的科学技术能力和知识文化能力。无形资产是文化创意企业资产中的一个重要组成部分，，是企业生产经营中不可缺少的一种经济要素。随着市场经济的深入发展，我国逐渐开始重视无形资产评估理论。尤其我国加入世界贸易组织后，我们在无形资产评估方面研究的缺陷更是暴露无遗，无形资产被忽视、漏评、滥评现象屡见不鲜，流失十分严重。近些年来，我国产权交易市场变得更为活跃和规范，这就为无形资产评估的发展提供了更多的发展机遇。本文研究的目的是正确认识文化创意产业中的无形资产，为合理地评估无形资产寻找有效途径。本论文主要研究了文化创意产业无形资产评估的合理方法问题。首先，文章全面梳理了国内外关于文化创意产业的研究成果。其次是关于文化创意产业的无形资产的定义、特征及理论基础。再次，笔者尝试将评估理论和方法进行总结和归纳，并且对收益法各参数的选取进行相关的探讨，以探索出适合我国文化创意产业特定经济环境下的无形资产评估方法。进一步通过投资回报率模型研究无形资产价值评估的问题，并实际运用到文化创意企业上市公司华谊兄弟的无形资产价值评估中来，从而也为文化创意产业保值增值、加强品牌效应、促进产权重组、加速企业生产经营与国际市场接轨等带来重要的意义。
[Abstract]:Cultural and creative industries are of great significance for the optimization and upgrading of industrial structure and the promotion of economic development. At present, the development of cultural and creative industries in China is still in its infancy, and the valuation of intangible assets of cultural and creative enterprises is the focus of many developed countries' cultural industries. In the context of the rapid development of contemporary science and technology, in the microeconomic activities around the world, intangible assets have shown far more vivid vitality than tangible assets, the number of intangible assets, This reflects the scientific and technological and intellectual and cultural abilities of the occupants of these assets. Intangible assets are an important part of the assets of cultural and creative enterprises and an indispensable economic factor in the production and operation of enterprises. With the further development of market economy, our country gradually begins to attach importance to the theory of intangible assets evaluation. Especially after China's entry into the World Trade Organization, the defects of our research on the evaluation of intangible assets have been exposed, the intangible assets have been ignored, missed evaluation, overrated phenomenon is common, the loss is very serious. In recent years, the property right trading market in China has become more active and standardized, which provides more opportunities for the development of intangible assets evaluation. The purpose of this study is to correctly understand the intangible assets in the cultural and creative industries, and to find an effective way to evaluate the intangible assets reasonably. This paper mainly studies the rational method of intangible assets evaluation in cultural and creative industries. First of all, the article comprehensively combs the domestic and foreign cultural creative industry research results. Secondly, the definition, characteristics and theoretical basis of intangible assets of cultural and creative industries. Thirdly, the author tries to summarize and summarize the theory and method of evaluation, and discuss the selection of the parameters of income approach, in order to explore the evaluation method of intangible assets suitable for the specific economic environment of Chinese cultural and creative industries. Further research on intangible assets value evaluation through the return on investment model, and the actual application of the cultural and creative enterprises listed company Huayi Brothers intangible assets value evaluation, thus also for cultural and creative industries to maintain and increase value. It is of great significance to strengthen the brand effect, to promote the reorganization of property rights and to accelerate the production and management of enterprises in line with the international market.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F273.4;G124

【参考文献】