基于收益法的动漫企业价值评估的案例研究
发布时间：2018-08-25 08:34
【摘要】：动漫产业,是一个把创意作为核心思想,将动画和漫画运用到期刊、杂志、图书以及电视、电影、网络等多媒体中,用于开发、生产、出版等。或是将动漫形象与服装、玩具、游戏等行业相结合制作衍生品进行销售。动漫产业属于文化传媒产业,在现代具有很强的生命力,发展前景十分可观。动漫产业符合现代知识经济的发展要求,跨越了艺术、科技、传媒、出版、商业与制造等多个行业。因此,为了更加促进动漫行业的发展,帮助动漫企业融资、经营决策,需要更高素质的评估人员为该行业做好企业价值评估。收益法最能反映企业价值的本质,尤其是对于持续经营下的企业,收益法是企业价值评估的核心方法,也是唯一能揭示企业价值的方法。用收益法进行评估,会考虑企业资产总量,行业发展、资本结构、人力资源、商誉、管理等多个方面的因素,相比其他方法更加完善。因此,本文以动漫行业中一家典型企业MY企业为代表,详细论述了运用收益法对其进行企业价值评估的过程,为此类行业的评估工作提供参照,具有一定的实践意义。
[Abstract]:Animation industry is a creative as a core idea, animation and comic books to periodicals, magazines, books and television, film, network and other multimedia, for development, production, publishing and so on. Or animation image and clothing, toys, games and other industries combined to produce derivatives to sell. Animation industry belongs to the cultural media industry, has a strong vitality in modern, development prospects are very considerable. Animation industry meets the requirements of modern knowledge economy, spanning many industries, such as art, technology, media, publishing, commerce and manufacturing. Therefore, in order to promote the development of animation industry, help the animation business financing, business decisions, need a higher quality of evaluation personnel for the industry to do a good job in enterprise value evaluation. The income method can reflect the essence of the enterprise value most, especially for the enterprise under the continuous operation, the income method is the core method of the enterprise value appraisal, is also the only method which can reveal the enterprise value. If we use the income method to evaluate, we will consider the factors of total assets, industry development, capital structure, human resources, goodwill, management and so on, which are more perfect than other methods. Therefore, this paper takes a typical enterprise MY in animation industry as a representative, discusses in detail the process of using income method to evaluate the enterprise value, and provides a reference for the evaluation of this kind of industry, which has certain practical significance.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G124
本文编号：2202339
[Abstract]:Animation industry is a creative as a core idea, animation and comic books to periodicals, magazines, books and television, film, network and other multimedia, for development, production, publishing and so on. Or animation image and clothing, toys, games and other industries combined to produce derivatives to sell. Animation industry belongs to the cultural media industry, has a strong vitality in modern, development prospects are very considerable. Animation industry meets the requirements of modern knowledge economy, spanning many industries, such as art, technology, media, publishing, commerce and manufacturing. Therefore, in order to promote the development of animation industry, help the animation business financing, business decisions, need a higher quality of evaluation personnel for the industry to do a good job in enterprise value evaluation. The income method can reflect the essence of the enterprise value most, especially for the enterprise under the continuous operation, the income method is the core method of the enterprise value appraisal, is also the only method which can reveal the enterprise value. If we use the income method to evaluate, we will consider the factors of total assets, industry development, capital structure, human resources, goodwill, management and so on, which are more perfect than other methods. Therefore, this paper takes a typical enterprise MY in animation industry as a representative, discusses in detail the process of using income method to evaluate the enterprise value, and provides a reference for the evaluation of this kind of industry, which has certain practical significance.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：G124
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