本文選題：影視企業(yè) + 價(jià)值評(píng)估　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：隨著影視產(chǎn)業(yè)的發(fā)展,影視企業(yè)市場(chǎng)行為愈加活躍。近年來(lái)影視企業(yè)并購(gòu)及投融資盛行,愈發(fā)活躍的市場(chǎng)行為導(dǎo)致對(duì)影視企業(yè)估值的需求尤為迫切。然而影視企業(yè)因其輕資產(chǎn)性、不確定性及高風(fēng)險(xiǎn)性成為評(píng)估界的一大估值難點(diǎn)。在這樣的背景下,本文關(guān)注了影視企業(yè)的價(jià)值評(píng)估問(wèn)題,從影視企業(yè)價(jià)值驅(qū)動(dòng)因素的視角對(duì)影視企業(yè)的價(jià)值展開(kāi)研究,以期確定影視企業(yè)價(jià)值影響因素,為研究影視企業(yè)價(jià)值評(píng)估問(wèn)題做良好的輔助工作和鋪墊。首先,本文基于影視企業(yè)價(jià)值鏈、企業(yè)價(jià)值評(píng)估的相關(guān)理論及方法以及影視企業(yè)的特點(diǎn)及其價(jià)值評(píng)估的特殊性及估值難點(diǎn),通過(guò)價(jià)值鏈從基礎(chǔ)活動(dòng)和輔助活動(dòng)兩個(gè)方面對(duì)影視企業(yè)關(guān)鍵價(jià)值驅(qū)動(dòng)因素進(jìn)行甄別。接著基于所甄別出的價(jià)值驅(qū)動(dòng)因素構(gòu)建相應(yīng)的綜合評(píng)估指標(biāo)體系。利用相關(guān)性分析驗(yàn)證所構(gòu)建指標(biāo)體系與影視企業(yè)價(jià)值的相關(guān)性,并剔除沒(méi)有通過(guò)驗(yàn)證的評(píng)價(jià)指標(biāo),對(duì)剩余的評(píng)價(jià)指標(biāo)按相關(guān)性強(qiáng)弱進(jìn)行重要度排序。使用網(wǎng)絡(luò)分析法(Analytic Network Process,ANP),建立影視企業(yè)的ANP模型指標(biāo)體系及網(wǎng)絡(luò)結(jié)構(gòu);根據(jù)各元素的重要度建立判斷矩陣,運(yùn)行SD軟件得到各元素的優(yōu)先度。最后,本文通過(guò)以2015年上市影視企業(yè)作為研究對(duì)象,運(yùn)用所構(gòu)建的ANP模型指標(biāo)體系、網(wǎng)絡(luò)結(jié)構(gòu)及各元素優(yōu)先度對(duì)樣本公司的價(jià)值進(jìn)行排序,并與按企業(yè)市值的排序進(jìn)行橫向比較,以驗(yàn)證本文所得到結(jié)果的科學(xué)合理性。結(jié)果表明:本文基于影視企業(yè)價(jià)值鏈構(gòu)建的影視企業(yè)價(jià)值評(píng)估指標(biāo)體系具有較強(qiáng)的科學(xué)性和可靠性。最后,通過(guò)對(duì)本文理論及實(shí)證分析的思考,指出本文研究的局限性和改進(jìn)措施。
[Abstract]:With the development of film and television industry, the market behavior of film and television enterprises is more and more active. In recent years, mergers and acquisitions of film and television enterprises and investment and financing are prevalent, and the increasingly active market behavior leads to the urgent demand for the valuation of film and television enterprises. However, because of its light assets, uncertainty and high risk, film and television enterprises have become a major valuation difficulty in the field of evaluation. In this context, this paper pays close attention to the value evaluation of film and television enterprises, and studies the value of film and television enterprises from the perspective of the driving factors of value, in order to determine the influencing factors of the value of film and television enterprises. For the study of film and television enterprise value evaluation to do good auxiliary work and pave the way. First of all, based on the value chain of film and television enterprises, the relevant theories and methods of enterprise value evaluation, the characteristics of film and television enterprises, the particularity and difficulty of valuation of film and television enterprises, Through the value chain from the basic activities and auxiliary activities to screen out the key value drivers of film and television enterprises. Then a comprehensive evaluation index system is constructed based on the identified value drivers. The correlation analysis is used to verify the correlation between the established index system and the value of the film and television enterprises, and the remaining evaluation indexes are ranked according to the relative degree of importance by eliminating the evaluation indexes that have not been verified. The ANP model index system and network structure of film and television enterprises are established by using network analysis method to analyze Network process ANPs, and the judgment matrix is established according to the importance of each element, and the priority of each element is obtained by running SD software. Finally, this paper uses the index system of ANP model, the network structure and the priority of each element to rank the value of the sample company by taking the listed film and television enterprises in 2015 as the research object. In order to verify the scientific rationality of the results obtained in this paper, a horizontal comparison is made with market value's ranking. The results show that the evaluation index system based on the value chain of film and television enterprises is scientific and reliable. Finally, through the theoretical and empirical analysis of this paper, the limitations of this study and improvement measures are pointed out.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：J943;F275

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