本文關鍵詞： 文化產權交易 定價 層次分析法 價值評估模型　出處：《中南民族大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著黨的十六大首次提出大力發(fā)展文化產業(yè)的戰(zhàn)略目標，支持文化產業(yè)發(fā)展的相關政策開始陸續(xù)出臺，如《文化產業(yè)振興規(guī)劃》、《關于金融支持文化產業(yè)振興和發(fā)展繁榮的指導意見》、《“十二五”時期文化產業(yè)倍增計劃》等。文化產業(yè)的快速發(fā)展，對于不斷滿足人民群眾多元化的文化消費需求，加快產業(yè)結構的不斷升級具有重要意義。而文化產權交易為文化產業(yè)相關產品價值的實現(xiàn)提供了平臺，為中小文化企業(yè)與資本市場進行對接創(chuàng)造了機會，為文化資源產業(yè)化、資本化搭建了橋梁，文化產權交易是文化產業(yè)發(fā)展的加速器。目前，文化產權交易的市場化平臺-文化產權交易所在我國剛剛成立不久，，其交易模式、交易定價機制還處于探索階段；文化產權仍是產權領域的一個新興分支，相關理論還有待進一步的發(fā)展與研究。因此，無論是實務上還是理論上，關于文化產權交易相關問題的研究還處于初級階段。由于文化產業(yè)具有低能耗、高附加值、收益不確定性的特征，使得文化產權交易定價成為其發(fā)展的軟肋。然而國家的核心在于文化，文化的核心在于產權，產權的核心在于定價，建立合理的交易定價機制才能從根本上促進文化產權交易市場的繁榮。因此，對文化產權交易及其定價的研究對于文化產權交易平臺定價機制的建立、加快文化資源與社會資本的對接、鼓勵文化內容創(chuàng)新等具有重要的理論及現(xiàn)實意義。 本文首先從歸納經濟學的相關理論入手，引入了現(xiàn)代產權經濟理論、產權交易動因理論、資產評估理論對產權交易的目的、相關產權價值評估方法的適用性問題加以分析，為下文的概念界定、評估方法選擇、模型的構建做好理論鋪墊。其次，本文對文化產權的內涵進行了界定，概述了文化產權交易的內涵、方式及其特殊性，并分析了目前文化產權交易市場體系特點、存在的問題。進而，對文化產權價值的影響因素進行分析，并對現(xiàn)有的企業(yè)價值評估方法、知識產權價值評估方法進行比較，討論運用于文化產權價值評估的適用性。再次，本文分析了文化企業(yè)股權、文化物權、文化知識產權價值評估指標體系建立時應考慮的問題，并以文化知識產權為例，運用層次分析法構建了文化知識產權價值評估的指標體系。然后，在現(xiàn)有的資產評估模型基礎上對其進行優(yōu)化，研究適用于文化企業(yè)股權、文化知識產權價值評估的模型。最后，通過引入案例分析檢驗優(yōu)化后的模型的適用性，并針對模型成功運用的關鍵影響因素，提出了培育交易平臺“第四方”服務機構、加快文交所人才的多元化建設、加強文交所與金融系統(tǒng)的溝通協(xié)作、建立交易監(jiān)管機制、提高交易信息的披露程度的對策，以期對文化產權交易標的進行合理定價，促進雙方交易的順利進行。
[Abstract]:With the first strategic goal of vigorously developing the cultural industry put forward by the 16th National Congress of the Party, relevant policies to support the development of the cultural industry began to be issued one after another. For example, the "Plan for the Revitalization of Cultural Industry", the "guiding opinions on Financial support for the Revitalization and Prosperity of Cultural Industries", the "doubling Plan for Cultural Industries during the Twelfth Five-Year Plan", etc. The rapid development of cultural industries, It is of great significance to continuously meet the diverse cultural consumption needs of the people and accelerate the continuous upgrading of the industrial structure. The cultural property right transaction provides a platform for the realization of the value of the related products of the cultural industry. It creates opportunities for small and medium-sized cultural enterprises to connect with the capital market, builds bridges for the industrialization and capitalization of cultural resources, and cultural property rights transactions are the accelerators of the development of cultural industries. The market platform of cultural property right transaction, the cultural property right exchange, has just been established in our country, its trading mode and transaction pricing mechanism are still in the exploratory stage, and cultural property right is still a new branch in the field of property right. Therefore, both in practice and in theory, the research on cultural property rights transaction is still in its infancy. Because cultural industry has low energy consumption and high added value, However, the core of the country lies in culture, the core of culture lies in property right, the core of property right is pricing. Only by establishing a reasonable transaction pricing mechanism can we promote the prosperity of the cultural property right trading market. Therefore, the research on the cultural property right transaction and its pricing mechanism establishes the pricing mechanism of the cultural property right trading platform. It is of great theoretical and practical significance to accelerate the connection between cultural resources and social capital and to encourage the innovation of cultural content. This paper begins with the relevant theories of inductive economics, introduces the modern property right economic theory, the property right transaction motivation theory, the assets appraisal theory to the property right transaction goal, the correlation property right value appraisal method applicability question to analyze. Secondly, this paper defines the connotation of cultural property right, summarizes the connotation, ways and particularity of cultural property right transaction. It also analyzes the characteristics and existing problems of the current market system of cultural property rights transaction. Then, it analyzes the factors affecting the value of cultural property rights, and compares the existing methods of enterprise value evaluation and intellectual property value evaluation. Thirdly, this paper analyzes the problems that should be considered in the establishment of the value evaluation index system of cultural property rights, and takes cultural intellectual property rights as an example. The index system of cultural intellectual property value evaluation is constructed by using AHP. Then, on the basis of the existing asset evaluation model, it is optimized and applied to cultural enterprise equity. Finally, by introducing the case analysis to test the applicability of the optimized model, and aiming at the key factors of the successful use of the model, the fourth party service organization of the trading platform is put forward. To speed up the diversified construction of personnel in Wenjiao Institute, strengthen the communication and cooperation between Wenjiao Institute and financial system, establish the mechanism of supervision of transaction, and improve the disclosure of transaction information, so as to make reasonable pricing of the target of cultural property right transaction. To facilitate the smooth progress of the transaction between the two parties.
【學位授予單位】：中南民族大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：G124;F832.5

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本文編號：1548357