發(fā)布時(shí)間：2018-07-29 13:05

【摘要】：文化創(chuàng)意產(chǎn)業(yè)作為一種新興產(chǎn)業(yè)，對(duì)當(dāng)今的經(jīng)濟(jì)社會(huì)發(fā)展起著越來越重要的作用。目前，國內(nèi)外關(guān)于文化創(chuàng)意產(chǎn)業(yè)的研究主要集中在評(píng)估指標(biāo)的構(gòu)建上，而對(duì)于文化創(chuàng)意產(chǎn)業(yè)的企業(yè)價(jià)值評(píng)估研究甚少,更是缺少對(duì)其企業(yè)價(jià)值評(píng)估方法選擇與模型建立的探討。因此,為了促進(jìn)文化創(chuàng)意產(chǎn)業(yè)的交易和發(fā)展，應(yīng)對(duì)文化創(chuàng)意企業(yè)進(jìn)行客觀公正的價(jià)值評(píng)估。本文以案例公司的企業(yè)價(jià)值評(píng)估為研究對(duì)象，對(duì)推動(dòng)文化創(chuàng)意產(chǎn)業(yè)的發(fā)展具有重要意義。 文章首先詳細(xì)闡述了文化創(chuàng)意產(chǎn)業(yè)的內(nèi)涵及產(chǎn)業(yè)特點(diǎn)，價(jià)值鏈運(yùn)作特點(diǎn)，并與傳統(tǒng)產(chǎn)業(yè)及高新技術(shù)產(chǎn)業(yè)進(jìn)行比較分析，同時(shí)介紹了企業(yè)價(jià)值評(píng)估的三種基本方法及相關(guān)理論；然后，以寧鄉(xiāng)電廣網(wǎng)絡(luò)有限公司為評(píng)估案例，詳細(xì)介紹了案例公司的基本情況及近幾年的財(cái)務(wù)狀況，在此基礎(chǔ)上，，結(jié)合本次的評(píng)估目的及評(píng)估對(duì)象和范圍，詳細(xì)探究了文化創(chuàng)意企業(yè)價(jià)值評(píng)估方法的選擇及評(píng)估模型的建立；緊接著，從宏觀情況、行業(yè)情況及企業(yè)自身因素方面分析了被評(píng)估企業(yè)的經(jīng)營環(huán)境，提出評(píng)估的基本前提和假設(shè)條件，在合理預(yù)測(cè)企業(yè)未來現(xiàn)金流量及科學(xué)估算折現(xiàn)率的基礎(chǔ)上，運(yùn)用現(xiàn)金流量折現(xiàn)模型對(duì)案例公司進(jìn)行企業(yè)價(jià)值評(píng)估。 本文認(rèn)為，文化創(chuàng)意企業(yè)價(jià)值評(píng)估仍然可以沿用傳統(tǒng)的評(píng)估途徑和方法。在分析文化創(chuàng)意企業(yè)價(jià)值評(píng)估問題時(shí)，若將資產(chǎn)評(píng)估理論及方法與文化創(chuàng)意產(chǎn)業(yè)的特殊產(chǎn)業(yè)背景結(jié)合分析，收益法將是文化創(chuàng)意企業(yè)價(jià)值評(píng)估較科學(xué)適宜的方法。
[Abstract]:As a new industry, cultural creative industry plays a more and more important role in the economic and social development. At present, domestic and foreign researches on cultural and creative industries are mainly focused on the construction of evaluation indicators, but the research on enterprise value evaluation of cultural and creative industries is very few, and there is a lack of discussion on the selection of enterprise value assessment methods and the establishment of models for cultural and creative industries. Therefore, in order to promote the trade and development of cultural and creative industries, we should evaluate the value of cultural and creative enterprises objectively and fairly. This paper takes the enterprise value evaluation of the case company as the research object, which is of great significance to promote the development of cultural and creative industry. Firstly, this paper expounds the connotation and characteristics of cultural and creative industries, the characteristics of value chain operation, and compares with traditional industries and high-tech industries. At the same time, it introduces three basic methods and related theories of enterprise value evaluation. Then, taking Ningxiang Electric wide Network Co., Ltd. as an evaluation case, the paper introduces in detail the basic situation of the case company and the financial situation in recent years. On this basis, combined with the purpose, object and scope of this evaluation, Then, it analyzes the business environment of the evaluated enterprises from the macro situation, the industry situation and the factors of the enterprise itself, and discusses the selection of the value evaluation method and the establishment of the evaluation model in detail. Based on the reasonable prediction of the future cash flow and the scientific estimation of the discount rate, the paper uses the discounted cash flow model to evaluate the enterprise value of the case company. This paper believes that the value evaluation of cultural and creative enterprises can still follow the traditional ways and methods of evaluation. When analyzing the value evaluation of cultural and creative enterprises, if we combine the theory and method of asset evaluation with the special industrial background of cultural and creative industries, the income approach will be a more scientific and appropriate method for evaluating the value of cultural and creative enterprises.
【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】：2013
【分類號(hào)】：G124;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 張京成;劉光宇;;創(chuàng)意產(chǎn)業(yè)的特點(diǎn)及兩種存在方式[J];北京社會(huì)科學(xué);2007年04期

2 徐延;;文化創(chuàng)意產(chǎn)業(yè)概念辨析[J];當(dāng)代傳播;2007年04期

3 唐建軍;;關(guān)于文化創(chuàng)意產(chǎn)業(yè)的幾點(diǎn)認(rèn)識(shí)[J];東岳論叢;2006年03期

4 王天有;跨國并購的價(jià)值評(píng)估方法研究[J];數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究;2002年07期

5 祁旭輝;郭長安;;文化創(chuàng)意產(chǎn)業(yè)及其評(píng)估實(shí)踐研究[J];商業(yè)時(shí)代;2009年18期

6 李會(huì)麗;王長壽;李國強(qiáng);;基于有限理性博弈的文化創(chuàng)意企業(yè)無形資產(chǎn)抵押融資研究[J];現(xiàn)代商業(yè);2011年05期

7 劉玉平;收益法應(yīng)用中收益額的選擇及其預(yù)測(cè)[J];中國資產(chǎn)評(píng)估;2004年05期

8 謝虹;鄭炳南;;論企業(yè)價(jià)值評(píng)估中折現(xiàn)率的性質(zhì)與選擇[J];中國資產(chǎn)評(píng)估;2007年01期

9 嚴(yán)紹兵;王莉瑩;仲崇敬;呂文杰;;中國上市公司資產(chǎn)交易中評(píng)估結(jié)果與交易價(jià)格之間差異的研究[J];中國資產(chǎn)評(píng)估;2008年05期

本文編號(hào)：2152762