【摘要】：動(dòng)漫產(chǎn)業(yè),是一個(gè)把創(chuàng)意作為核心思想,將動(dòng)畫和漫畫運(yùn)用到期刊、雜志、圖書以及電視、電影、網(wǎng)絡(luò)等多媒體中,用于開發(fā)、生產(chǎn)、出版等�；蚴菍�(dòng)漫形象與服裝、玩具、游戲等行業(yè)相結(jié)合制作衍生品進(jìn)行銷售。動(dòng)漫產(chǎn)業(yè)屬于文化傳媒產(chǎn)業(yè),在現(xiàn)代具有很強(qiáng)的生命力,發(fā)展前景十分可觀。動(dòng)漫產(chǎn)業(yè)符合現(xiàn)代知識(shí)經(jīng)濟(jì)的發(fā)展要求,跨越了藝術(shù)、科技、傳媒、出版、商業(yè)與制造等多個(gè)行業(yè)。因此,為了更加促進(jìn)動(dòng)漫行業(yè)的發(fā)展,幫助動(dòng)漫企業(yè)融資、經(jīng)營(yíng)決策,需要更高素質(zhì)的評(píng)估人員為該行業(yè)做好企業(yè)價(jià)值評(píng)估。收益法最能反映企業(yè)價(jià)值的本質(zhì),尤其是對(duì)于持續(xù)經(jīng)營(yíng)下的企業(yè),收益法是企業(yè)價(jià)值評(píng)估的核心方法,也是唯一能揭示企業(yè)價(jià)值的方法。用收益法進(jìn)行評(píng)估,會(huì)考慮企業(yè)資產(chǎn)總量,行業(yè)發(fā)展、資本結(jié)構(gòu)、人力資源、商譽(yù)、管理等多個(gè)方面的因素,相比其他方法更加完善。因此,本文以動(dòng)漫行業(yè)中一家典型企業(yè)MY企業(yè)為代表,詳細(xì)論述了運(yùn)用收益法對(duì)其進(jìn)行企業(yè)價(jià)值評(píng)估的過程,為此類行業(yè)的評(píng)估工作提供參照,具有一定的實(shí)踐意義。
[Abstract]:Animation industry is a creative as a core idea, animation and comic books to periodicals, magazines, books and television, film, network and other multimedia, for development, production, publishing and so on. Or animation image and clothing, toys, games and other industries combined to produce derivatives to sell. Animation industry belongs to the cultural media industry, has a strong vitality in modern, development prospects are very considerable. Animation industry meets the requirements of modern knowledge economy, spanning many industries, such as art, technology, media, publishing, commerce and manufacturing. Therefore, in order to promote the development of animation industry, help the animation business financing, business decisions, need a higher quality of evaluation personnel for the industry to do a good job in enterprise value evaluation. The income method can reflect the essence of the enterprise value most, especially for the enterprise under the continuous operation, the income method is the core method of the enterprise value appraisal, is also the only method which can reveal the enterprise value. If we use the income method to evaluate, we will consider the factors of total assets, industry development, capital structure, human resources, goodwill, management and so on, which are more perfect than other methods. Therefore, this paper takes a typical enterprise MY in animation industry as a representative, discusses in detail the process of using income method to evaluate the enterprise value, and provides a reference for the evaluation of this kind of industry, which has certain practical significance.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：G124

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本文編號(hào)：2202339