宁乡电广网络有限公司企业价值评估研究

发布时间：2018-07-29 13:05

【摘要】：文化创意产业作为一种新兴产业，对当今的经济社会发展起着越来越重要的作用。目前，国内外关于文化创意产业的研究主要集中在评估指标的构建上，而对于文化创意产业的企业价值评估研究甚少,更是缺少对其企业价值评估方法选择与模型建立的探讨。因此,为了促进文化创意产业的交易和发展，应对文化创意企业进行客观公正的价值评估。本文以案例公司的企业价值评估为研究对象，对推动文化创意产业的发展具有重要意义。文章首先详细阐述了文化创意产业的内涵及产业特点，价值链运作特点，并与传统产业及高新技术产业进行比较分析，同时介绍了企业价值评估的三种基本方法及相关理论；然后，以宁乡电广网络有限公司为评估案例，详细介绍了案例公司的基本情况及近几年的财务状况，在此基础上，，结合本次的评估目的及评估对象和范围，详细探究了文化创意企业价值评估方法的选择及评估模型的建立；紧接着，从宏观情况、行业情况及企业自身因素方面分析了被评估企业的经营环境，提出评估的基本前提和假设条件，在合理预测企业未来现金流量及科学估算折现率的基础上，运用现金流量折现模型对案例公司进行企业价值评估。本文认为，文化创意企业价值评估仍然可以沿用传统的评估途径和方法。在分析文化创意企业价值评估问题时，若将资产评估理论及方法与文化创意产业的特殊产业背景结合分析，收益法将是文化创意企业价值评估较科学适宜的方法。
[Abstract]:As a new industry, cultural creative industry plays a more and more important role in the economic and social development. At present, domestic and foreign researches on cultural and creative industries are mainly focused on the construction of evaluation indicators, but the research on enterprise value evaluation of cultural and creative industries is very few, and there is a lack of discussion on the selection of enterprise value assessment methods and the establishment of models for cultural and creative industries. Therefore, in order to promote the trade and development of cultural and creative industries, we should evaluate the value of cultural and creative enterprises objectively and fairly. This paper takes the enterprise value evaluation of the case company as the research object, which is of great significance to promote the development of cultural and creative industry. Firstly, this paper expounds the connotation and characteristics of cultural and creative industries, the characteristics of value chain operation, and compares with traditional industries and high-tech industries. At the same time, it introduces three basic methods and related theories of enterprise value evaluation. Then, taking Ningxiang Electric wide Network Co., Ltd. as an evaluation case, the paper introduces in detail the basic situation of the case company and the financial situation in recent years. On this basis, combined with the purpose, object and scope of this evaluation, Then, it analyzes the business environment of the evaluated enterprises from the macro situation, the industry situation and the factors of the enterprise itself, and discusses the selection of the value evaluation method and the establishment of the evaluation model in detail. Based on the reasonable prediction of the future cash flow and the scientific estimation of the discount rate, the paper uses the discounted cash flow model to evaluate the enterprise value of the case company. This paper believes that the value evaluation of cultural and creative enterprises can still follow the traditional ways and methods of evaluation. When analyzing the value evaluation of cultural and creative enterprises, if we combine the theory and method of asset evaluation with the special industrial background of cultural and creative industries, the income approach will be a more scientific and appropriate method for evaluating the value of cultural and creative enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G124;F275

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