基于價(jià)值鏈的文化企業(yè)價(jià)值影響因素研究
本文選題:價(jià)值鏈 + 文化企業(yè) ; 參考:《湖南大學(xué)》2014年碩士論文
【摘要】:近年來,我國文化產(chǎn)業(yè)繁榮發(fā)展,成為國民經(jīng)濟(jì)新的增長點(diǎn),隨著文化體制改革的深入推進(jìn)和促進(jìn)文化產(chǎn)業(yè)發(fā)展政策的逐步出臺(tái),文化企業(yè)蓬勃成長。文化企業(yè)與其他類型的企業(yè)相比具有獨(dú)特的性質(zhì),要想發(fā)展產(chǎn)品具有高科技含量和文化附加值的文化企業(yè),提高其價(jià)值創(chuàng)造水平,有必要了解文化企業(yè)的價(jià)值影響因素。從價(jià)值鏈的視角,能夠全面、系統(tǒng)地分析文化企業(yè)價(jià)值影響因素,為研究企業(yè)價(jià)值影響因素提供了新的思路。 本文從理論和實(shí)證兩個(gè)方面研究了基于價(jià)值鏈的文化企業(yè)價(jià)值影響因素。在理論研究方面,通過研讀現(xiàn)有文化產(chǎn)業(yè)和文化企業(yè)的相關(guān)文獻(xiàn),結(jié)合文化企業(yè)經(jīng)營特點(diǎn),基于波特價(jià)值鏈理論,構(gòu)建了文化企業(yè)價(jià)值鏈;谒鶚(gòu)建的文化企業(yè)價(jià)值鏈,從文化企業(yè)基礎(chǔ)活動(dòng)和輔助活動(dòng)入手對(duì)文化企業(yè)的價(jià)值影響因素進(jìn)行了理論分析,,甄選出6個(gè)核心價(jià)值影響因素,并對(duì)每一個(gè)價(jià)值影響因素采用指標(biāo)進(jìn)行具體量化,構(gòu)建出包含19個(gè)指標(biāo)的文化企業(yè)價(jià)值影響因素評(píng)價(jià)指標(biāo)體系,且指標(biāo)體系具有較好的可操作性。 在實(shí)證研究方面,本文以2009-2013年文化類A股上市公司為樣本,樣本量共104個(gè),采用因子分析和回歸分析對(duì)文化企業(yè)價(jià)值影響因素進(jìn)行了實(shí)證研究,研究表明19個(gè)價(jià)值影響因素評(píng)價(jià)指標(biāo)中濃縮出財(cái)務(wù)能力因子、創(chuàng)新能力因子、人力資本因子、營銷能力因子、客戶價(jià)值因子以及公司治理因子共六個(gè)因子,并且它們均對(duì)文化企業(yè)價(jià)值具有正向影響。最后,本文以理論分析和實(shí)證研究的研究結(jié)論為基礎(chǔ),為文化企業(yè)提高價(jià)值創(chuàng)造能力提出政策建議。
[Abstract]:In recent years, China's cultural industry has become a new growth point of the national economy. With the deepening of the cultural system reform and the gradual introduction of policies to promote the development of cultural industry, cultural enterprises flourish. Cultural enterprises have unique properties compared with other types of enterprises. In order to develop cultural enterprises with high technology content and cultural added value and improve their value creation level, it is necessary to understand the factors affecting the value of cultural enterprises. From the perspective of value chain, we can analyze the influence factors of the value of cultural enterprises in a comprehensive and systematic way, and provide a new way of thinking for the study of the influencing factors of enterprise value. In this paper, the influence factors of cultural enterprise value based on value chain are studied theoretically and empirically. In the aspect of theoretical research, by studying the relevant documents of cultural industry and cultural enterprises, combining the management characteristics of cultural enterprises, based on Porter's value chain theory, the value chain of cultural enterprises is constructed. Based on the value chain of cultural enterprises, this paper analyzes the influence factors of cultural enterprises' value from the basic activities and auxiliary activities of cultural enterprises, and selects six core value influencing factors. The evaluation index system of cultural enterprise value influencing factors including 19 indexes is constructed and the index system is operable. In the empirical research, this paper takes the cultural A-share listed companies as a sample of 104 samples, using factor analysis and regression analysis to analyze the factors affecting the value of cultural enterprises. The study shows that the financial ability factor, innovation ability factor, human capital factor, marketing ability factor, customer value factor and corporate governance factor are all six factors in 19 value influencing factors. And they all have a positive impact on the value of cultural enterprises. Finally, based on the conclusions of theoretical analysis and empirical research, this paper puts forward policy recommendations for cultural enterprises to improve their ability to create value.
【學(xué)位授予單位】:湖南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:G124
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