基于价值链的文化企业价值影响因素研究

发布时间：2018-05-16 01:19

本文选题：价值链 + 文化企业　；参考：《湖南大学》2014年硕士论文

【摘要】：近年来，我国文化产业繁荣发展，成为国民经济新的增长点，随着文化体制改革的深入推进和促进文化产业发展政策的逐步出台，文化企业蓬勃成长。文化企业与其他类型的企业相比具有独特的性质，要想发展产品具有高科技含量和文化附加值的文化企业，提高其价值创造水平，有必要了解文化企业的价值影响因素。从价值链的视角，能够全面、系统地分析文化企业价值影响因素，为研究企业价值影响因素提供了新的思路。本文从理论和实证两个方面研究了基于价值链的文化企业价值影响因素。在理论研究方面，通过研读现有文化产业和文化企业的相关文献，结合文化企业经营特点，基于波特价值链理论，构建了文化企业价值链。基于所构建的文化企业价值链，从文化企业基础活动和辅助活动入手对文化企业的价值影响因素进行了理论分析，，甄选出6个核心价值影响因素，并对每一个价值影响因素采用指标进行具体量化，构建出包含19个指标的文化企业价值影响因素评价指标体系，且指标体系具有较好的可操作性。在实证研究方面，本文以2009-2013年文化类A股上市公司为样本，样本量共104个，采用因子分析和回归分析对文化企业价值影响因素进行了实证研究，研究表明19个价值影响因素评价指标中浓缩出财务能力因子、创新能力因子、人力资本因子、营销能力因子、客户价值因子以及公司治理因子共六个因子，并且它们均对文化企业价值具有正向影响。最后，本文以理论分析和实证研究的研究结论为基础，为文化企业提高价值创造能力提出政策建议。
[Abstract]:In recent years, China's cultural industry has become a new growth point of the national economy. With the deepening of the cultural system reform and the gradual introduction of policies to promote the development of cultural industry, cultural enterprises flourish. Cultural enterprises have unique properties compared with other types of enterprises. In order to develop cultural enterprises with high technology content and cultural added value and improve their value creation level, it is necessary to understand the factors affecting the value of cultural enterprises. From the perspective of value chain, we can analyze the influence factors of the value of cultural enterprises in a comprehensive and systematic way, and provide a new way of thinking for the study of the influencing factors of enterprise value. In this paper, the influence factors of cultural enterprise value based on value chain are studied theoretically and empirically. In the aspect of theoretical research, by studying the relevant documents of cultural industry and cultural enterprises, combining the management characteristics of cultural enterprises, based on Porter's value chain theory, the value chain of cultural enterprises is constructed. Based on the value chain of cultural enterprises, this paper analyzes the influence factors of cultural enterprises' value from the basic activities and auxiliary activities of cultural enterprises, and selects six core value influencing factors. The evaluation index system of cultural enterprise value influencing factors including 19 indexes is constructed and the index system is operable. In the empirical research, this paper takes the cultural A-share listed companies as a sample of 104 samples, using factor analysis and regression analysis to analyze the factors affecting the value of cultural enterprises. The study shows that the financial ability factor, innovation ability factor, human capital factor, marketing ability factor, customer value factor and corporate governance factor are all six factors in 19 value influencing factors. And they all have a positive impact on the value of cultural enterprises. Finally, based on the conclusions of theoretical analysis and empirical research, this paper puts forward policy recommendations for cultural enterprises to improve their ability to create value.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：G124

【参考文献】