文化产权交易及其定价研究

发布时间：2018-02-28 18:01

本文关键词： 文化产权交易定价层次分析法价值评估模型　出处：《中南民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着党的十六大首次提出大力发展文化产业的战略目标，支持文化产业发展的相关政策开始陆续出台，如《文化产业振兴规划》、《关于金融支持文化产业振兴和发展繁荣的指导意见》、《“十二五”时期文化产业倍增计划》等。文化产业的快速发展，对于不断满足人民群众多元化的文化消费需求，加快产业结构的不断升级具有重要意义。而文化产权交易为文化产业相关产品价值的实现提供了平台，为中小文化企业与资本市场进行对接创造了机会，为文化资源产业化、资本化搭建了桥梁，文化产权交易是文化产业发展的加速器。目前，文化产权交易的市场化平台-文化产权交易所在我国刚刚成立不久，，其交易模式、交易定价机制还处于探索阶段；文化产权仍是产权领域的一个新兴分支，相关理论还有待进一步的发展与研究。因此，无论是实务上还是理论上，关于文化产权交易相关问题的研究还处于初级阶段。由于文化产业具有低能耗、高附加值、收益不确定性的特征，使得文化产权交易定价成为其发展的软肋。然而国家的核心在于文化，文化的核心在于产权，产权的核心在于定价，建立合理的交易定价机制才能从根本上促进文化产权交易市场的繁荣。因此，对文化产权交易及其定价的研究对于文化产权交易平台定价机制的建立、加快文化资源与社会资本的对接、鼓励文化内容创新等具有重要的理论及现实意义。本文首先从归纳经济学的相关理论入手，引入了现代产权经济理论、产权交易动因理论、资产评估理论对产权交易的目的、相关产权价值评估方法的适用性问题加以分析，为下文的概念界定、评估方法选择、模型的构建做好理论铺垫。其次，本文对文化产权的内涵进行了界定，概述了文化产权交易的内涵、方式及其特殊性，并分析了目前文化产权交易市场体系特点、存在的问题。进而，对文化产权价值的影响因素进行分析，并对现有的企业价值评估方法、知识产权价值评估方法进行比较，讨论运用于文化产权价值评估的适用性。再次，本文分析了文化企业股权、文化物权、文化知识产权价值评估指标体系建立时应考虑的问题，并以文化知识产权为例，运用层次分析法构建了文化知识产权价值评估的指标体系。然后，在现有的资产评估模型基础上对其进行优化，研究适用于文化企业股权、文化知识产权价值评估的模型。最后，通过引入案例分析检验优化后的模型的适用性，并针对模型成功运用的关键影响因素，提出了培育交易平台“第四方”服务机构、加快文交所人才的多元化建设、加强文交所与金融系统的沟通协作、建立交易监管机制、提高交易信息的披露程度的对策，以期对文化产权交易标的进行合理定价，促进双方交易的顺利进行。
[Abstract]:With the first strategic goal of vigorously developing the cultural industry put forward by the 16th National Congress of the Party, relevant policies to support the development of the cultural industry began to be issued one after another. For example, the "Plan for the Revitalization of Cultural Industry", the "guiding opinions on Financial support for the Revitalization and Prosperity of Cultural Industries", the "doubling Plan for Cultural Industries during the Twelfth Five-Year Plan", etc. The rapid development of cultural industries, It is of great significance to continuously meet the diverse cultural consumption needs of the people and accelerate the continuous upgrading of the industrial structure. The cultural property right transaction provides a platform for the realization of the value of the related products of the cultural industry. It creates opportunities for small and medium-sized cultural enterprises to connect with the capital market, builds bridges for the industrialization and capitalization of cultural resources, and cultural property rights transactions are the accelerators of the development of cultural industries. The market platform of cultural property right transaction, the cultural property right exchange, has just been established in our country, its trading mode and transaction pricing mechanism are still in the exploratory stage, and cultural property right is still a new branch in the field of property right. Therefore, both in practice and in theory, the research on cultural property rights transaction is still in its infancy. Because cultural industry has low energy consumption and high added value, However, the core of the country lies in culture, the core of culture lies in property right, the core of property right is pricing. Only by establishing a reasonable transaction pricing mechanism can we promote the prosperity of the cultural property right trading market. Therefore, the research on the cultural property right transaction and its pricing mechanism establishes the pricing mechanism of the cultural property right trading platform. It is of great theoretical and practical significance to accelerate the connection between cultural resources and social capital and to encourage the innovation of cultural content. This paper begins with the relevant theories of inductive economics, introduces the modern property right economic theory, the property right transaction motivation theory, the assets appraisal theory to the property right transaction goal, the correlation property right value appraisal method applicability question to analyze. Secondly, this paper defines the connotation of cultural property right, summarizes the connotation, ways and particularity of cultural property right transaction. It also analyzes the characteristics and existing problems of the current market system of cultural property rights transaction. Then, it analyzes the factors affecting the value of cultural property rights, and compares the existing methods of enterprise value evaluation and intellectual property value evaluation. Thirdly, this paper analyzes the problems that should be considered in the establishment of the value evaluation index system of cultural property rights, and takes cultural intellectual property rights as an example. The index system of cultural intellectual property value evaluation is constructed by using AHP. Then, on the basis of the existing asset evaluation model, it is optimized and applied to cultural enterprise equity. Finally, by introducing the case analysis to test the applicability of the optimized model, and aiming at the key factors of the successful use of the model, the fourth party service organization of the trading platform is put forward. To speed up the diversified construction of personnel in Wenjiao Institute, strengthen the communication and cooperation between Wenjiao Institute and financial system, establish the mechanism of supervision of transaction, and improve the disclosure of transaction information, so as to make reasonable pricing of the target of cultural property right transaction. To facilitate the smooth progress of the transaction between the two parties.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G124;F832.5

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