本文選題：影視傳媒企業(yè) + 無形資產(chǎn)�。� 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2017年碩士論文

【摘要】：隨著我國經(jīng)濟在改革開放后的飛速發(fā)展,人們的生活水平不斷提高。除了追求物質(zhì)消費外,更注重精神層面的滿足。與此同時,隨著我國文化強國理念的不斷推進,文化產(chǎn)業(yè)近幾年在政策支持下得到蓬勃發(fā)展,市場上涌現(xiàn)出大量的文化企業(yè),影視傳媒企業(yè)在此背景下也拉開了快速發(fā)展的號角。伴隨著市場競爭的激烈,影視傳媒企業(yè)并購案例與日俱增,這極大的引起了對其無形資產(chǎn)的關(guān)注。由于我國無形資產(chǎn)評估起步較晚,在影視傳媒企業(yè)無形資產(chǎn)評估方面尚未構(gòu)建出科學(xué)的評估體系。因此本文將以影視傳媒企業(yè)無形資產(chǎn)的特征為出發(fā)點,構(gòu)建影視傳媒企業(yè)無形資產(chǎn)評估思路。本文首先闡述了影視傳媒企業(yè)無形資產(chǎn)的基本內(nèi)容,并對影視行業(yè)無形資產(chǎn)特征,進行分析。隨后,對我國影視傳媒行業(yè)無形資產(chǎn)評估現(xiàn)狀進行分析,從而引出所存在的問題。以此為基礎(chǔ)引出改進影視傳媒企業(yè)無形資產(chǎn)評估的思路。就是在充分考慮影響影視傳媒企業(yè)無形資產(chǎn)的價值影響因素,針對其無形資產(chǎn)的特點及價值構(gòu)成方式對無形資產(chǎn)進行科學(xué)合理的分類,并選擇適當?shù)脑u估方法,構(gòu)建出影視傳媒企業(yè)無形資產(chǎn)評估體系。最后本文通過結(jié)合案例分析來驗證本文評估影視傳媒企業(yè)無形資產(chǎn)評估思路、評估方法和評估模型的可行性。
[Abstract]:With the rapid development of China's economy after the reform and opening up, people's living standard has been improved continuously. In addition to the pursuit of material consumption, more attention is paid to spiritual satisfaction. At the same time, with the continuous promotion of the concept of cultural power in China, the cultural industry has developed vigorously in recent years under the support of policy, and a large number of cultural enterprises have emerged on the market. With the fierce competition of the market, the case of merger and acquisition of film and television media companies is increasing, which has caused great concern to its intangible assets. Since the assessment of intangible assets in China started late, it has not been built in the evaluation of the intangible assets of the film and television media enterprises. Therefore, this article will take the characteristics of the invisible assets of the film and television media enterprises as the starting point to build the thought of the intangible assets evaluation of the film and television media enterprises. This article first expounds the basic contents of the intangible assets of the film and television media enterprises, and analyzes the characteristics of the invisible assets of the film and television industry. The current situation of asset evaluation is analyzed to lead to the existing problems. On the basis of this, the thought of improving the intangible assets evaluation of the film and television media enterprises is drawn up. It is to take full consideration of the influence factors of the intangible assets of the film and television media enterprises and to make scientific and rational for the intangible assets in view of the characteristics of the intangible assets and the form of value value composition. According to the classification and selection of appropriate evaluation methods, the intangible assets evaluation system of film and television media enterprises is constructed. Finally, this paper is to verify the evaluation method, evaluation method and evaluation model of film and television media enterprises by combining case analysis.

【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：J943;F275

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本文編號：1827887