發(fā)布時間：2018-03-21 06:17

  本文選題：文化產(chǎn)業(yè)　切入點：金融信貸　出處：《天津大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：2009年7月，國務(wù)院審議通過《文化產(chǎn)業(yè)振興規(guī)劃》，為文化產(chǎn)業(yè)的發(fā)展指明了方向。2010年3月，國家九部委聯(lián)合下發(fā)了《關(guān)于金融支持文化產(chǎn)業(yè)振興和發(fā)展繁榮的指導(dǎo)意見》（以下簡稱《指導(dǎo)意見》）更進(jìn)一步提出改進(jìn)和提升對我國文化產(chǎn)業(yè)發(fā)展的金融服務(wù)，爭取實現(xiàn)金融服務(wù)與文化產(chǎn)業(yè)發(fā)展的無縫對接。是近年來金融支持文化產(chǎn)業(yè)發(fā)展繁榮的第一個宏觀金融政策指導(dǎo)文件。而這篇論文就單單從信貸這一塊如何對文化產(chǎn)業(yè)進(jìn)行支持開展論述，這塊內(nèi)容還存在空白，對這一領(lǐng)域還是值得深入研究。文化產(chǎn)業(yè)作為全球新興產(chǎn)業(yè)，有著良好的發(fā)展前景。但因為該產(chǎn)業(yè)資產(chǎn)更多的是集聚在無形資產(chǎn)等方面，所以在信貸方面常常沒有合適的抵押物，，在國家新的政策扶持下，對文化產(chǎn)業(yè)貸款無形資產(chǎn)評估將是一個新課題，并且隨之引申出對文化類企業(yè)信用等級的評價及動態(tài)調(diào)整問題。本文希望通過對文化企業(yè)貸款中無形資產(chǎn)評估和企業(yè)信用等級評價的研究，在促進(jìn)文化產(chǎn)業(yè)發(fā)展壯大和盡可能降低銀行信用風(fēng)險這兩者之間找到一個相對平衡點，通過定性和定量分析相結(jié)合，希望能為文化產(chǎn)業(yè)戰(zhàn)略發(fā)展提供一個解決方案。 全文共分為五個章節(jié)。第一章為緒論，詳細(xì)闡述了論文寫作背景、研究意義，相關(guān)理論及研究綜述，并提出本文的思路方法。第二章是對面向文化產(chǎn)業(yè)金融信貸特征與主要類型進(jìn)行闡述，詳細(xì)描述了文化細(xì)分產(chǎn)業(yè)特點、面向文化產(chǎn)業(yè)項目金融服務(wù)特性，闡述了目前已推出的面向文化產(chǎn)業(yè)特色信貸產(chǎn)品以及需要開發(fā)的新型多層次產(chǎn)品，并提出了面向文化產(chǎn)業(yè)金融信貸管理的主要問題。第三章詳細(xì)闡述文化企業(yè)質(zhì)押類貸款對象無形資產(chǎn)評估，首先描述了文化產(chǎn)業(yè)無形資產(chǎn)主要類型和特征，接著提出文化產(chǎn)業(yè)無形資產(chǎn)評估的指標(biāo)體系，最后闡述了針對文化產(chǎn)業(yè)無形資產(chǎn)評估模型和方法。第四章是闡述針對文化企業(yè)的信用等級的評價與動態(tài)調(diào)整，研究了通用的銀行客戶信用等級評價體系、文化產(chǎn)業(yè)企業(yè)信用等級的表征影響因素，詳細(xì)闡述了針對文化產(chǎn)業(yè)信用等級評價的非財務(wù)指標(biāo)評估的優(yōu)勢、信用等級評估體系和評估方法，最后研究了信用等級動態(tài)管理的有關(guān)問題。第五章是以中國工商銀行海南分行的文化產(chǎn)業(yè)類貸款為例，詳細(xì)闡述了海南分行文化產(chǎn)業(yè)信貸政策、如何對文化企業(yè)無形資產(chǎn)進(jìn)行評估以及運用有關(guān)信用等級評價理論進(jìn)行信貸的實例。最后為結(jié)束語，總結(jié)了論文研究成果，提出了需要注意的問題和不足之處。
[Abstract]:On July 2009, the State Council deliberated on and adopted the "Plan for the Revitalization of Cultural Industry", which pointed out the direction for the development of cultural industry. Nine ministries and commissions jointly issued the guidance on Financial support for the Revitalization and Prosperity of the Cultural Industry (hereinafter referred to as the "guiding opinions"), further proposing to improve and upgrade the financial services for the development of cultural industries in China. It is the first macro-financial policy guidance document to support the development and prosperity of cultural industry in recent years. To support the development of the industrial development, There is still a gap in this field, and it is still worth further study. As a new global industry, the cultural industry has a good prospect of development. But because the industrial assets are more concentrated in intangible assets and so on, Therefore, in the area of credit, there is often no suitable collateral. With the support of new national policies, the evaluation of intangible assets for cultural industry loans will be a new topic. And then the evaluation and dynamic adjustment of the credit rating of cultural enterprises are brought forward. This paper hopes to study the evaluation of intangible assets and the credit rating of enterprises in the loan of cultural enterprises. This paper tries to find a relative balance between promoting the development and strengthening of cultural industry and minimizing the credit risk of banks. Through the combination of qualitative and quantitative analysis, the author hopes to provide a solution for the strategic development of cultural industry. The thesis is divided into five chapters. The first chapter is the introduction, including the writing background, the significance of the research, the relevant theory and the summary of the research. The second chapter expounds the characteristics and main types of financial credit for cultural industry, describes the characteristics of cultural subdivision industry in detail, and the characteristics of financial service for cultural industry projects. This paper expounds the special credit products for cultural industry and the new multi-level products that need to be developed. The third chapter expounds the intangible assets evaluation of the pledge loan object of cultural enterprises in detail, first describes the main types and characteristics of intangible assets in cultural industry. Then the index system of intangible assets evaluation of cultural industry is put forward. Finally, the model and method of intangible assets evaluation for cultural industry are expounded. Chapter 4th is about the evaluation and dynamic adjustment of credit rating for cultural enterprises. This paper studies the general evaluation system of bank customer credit rating and the influencing factors of cultural industry enterprise credit rating, and expounds in detail the advantages of non-financial index evaluation for cultural industry credit rating evaluation. Finally, the dynamic management of credit rating is studied. Chapter 5th takes the culture industry loan of Industrial and Commercial Bank of China Hainan Branch as an example, and expounds the policy of cultural industry credit in Hainan Branch in detail. How to evaluate the intangible assets of cultural enterprises and how to use the credit rating evaluation theory to carry on the credit example. Finally, for the conclusion, summarizes the paper research result, has proposed the question which should pay attention to and the insufficiency.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.4;G124

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4 高e

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