發(fā)布時(shí)間：2018-02-28 18:01

  本文關(guān)鍵詞： 文化產(chǎn)權(quán)交易 定價(jià) 層次分析法 價(jià)值評(píng)估模型　出處：《中南民族大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著黨的十六大首次提出大力發(fā)展文化產(chǎn)業(yè)的戰(zhàn)略目標(biāo)，支持文化產(chǎn)業(yè)發(fā)展的相關(guān)政策開始陸續(xù)出臺(tái)，如《文化產(chǎn)業(yè)振興規(guī)劃》、《關(guān)于金融支持文化產(chǎn)業(yè)振興和發(fā)展繁榮的指導(dǎo)意見》、《“十二五”時(shí)期文化產(chǎn)業(yè)倍增計(jì)劃》等。文化產(chǎn)業(yè)的快速發(fā)展，對(duì)于不斷滿足人民群眾多元化的文化消費(fèi)需求，加快產(chǎn)業(yè)結(jié)構(gòu)的不斷升級(jí)具有重要意義。而文化產(chǎn)權(quán)交易為文化產(chǎn)業(yè)相關(guān)產(chǎn)品價(jià)值的實(shí)現(xiàn)提供了平臺(tái)，為中小文化企業(yè)與資本市場進(jìn)行對(duì)接創(chuàng)造了機(jī)會(huì)，為文化資源產(chǎn)業(yè)化、資本化搭建了橋梁，文化產(chǎn)權(quán)交易是文化產(chǎn)業(yè)發(fā)展的加速器。目前，文化產(chǎn)權(quán)交易的市場化平臺(tái)-文化產(chǎn)權(quán)交易所在我國剛剛成立不久，，其交易模式、交易定價(jià)機(jī)制還處于探索階段；文化產(chǎn)權(quán)仍是產(chǎn)權(quán)領(lǐng)域的一個(gè)新興分支，相關(guān)理論還有待進(jìn)一步的發(fā)展與研究。因此，無論是實(shí)務(wù)上還是理論上，關(guān)于文化產(chǎn)權(quán)交易相關(guān)問題的研究還處于初級(jí)階段。由于文化產(chǎn)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(chǎn)權(quán)交易定價(jià)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(chǎn)權(quán)，產(chǎn)權(quán)的核心在于定價(jià)，建立合理的交易定價(jià)機(jī)制才能從根本上促進(jìn)文化產(chǎn)權(quán)交易市場的繁榮。因此，對(duì)文化產(chǎn)權(quán)交易及其定價(jià)的研究對(duì)于文化產(chǎn)權(quán)交易平臺(tái)定價(jià)機(jī)制的建立、加快文化資源與社會(huì)資本的對(duì)接、鼓勵(lì)文化內(nèi)容創(chuàng)新等具有重要的理論及現(xiàn)實(shí)意義。 本文首先從歸納經(jīng)濟(jì)學(xué)的相關(guān)理論入手，引入了現(xiàn)代產(chǎn)權(quán)經(jīng)濟(jì)理論、產(chǎn)權(quán)交易動(dòng)因理論、資產(chǎn)評(píng)估理論對(duì)產(chǎn)權(quán)交易的目的、相關(guān)產(chǎn)權(quán)價(jià)值評(píng)估方法的適用性問題加以分析，為下文的概念界定、評(píng)估方法選擇、模型的構(gòu)建做好理論鋪墊。其次，本文對(duì)文化產(chǎn)權(quán)的內(nèi)涵進(jìn)行了界定，概述了文化產(chǎn)權(quán)交易的內(nèi)涵、方式及其特殊性，并分析了目前文化產(chǎn)權(quán)交易市場體系特點(diǎn)、存在的問題。進(jìn)而，對(duì)文化產(chǎn)權(quán)價(jià)值的影響因素進(jìn)行分析，并對(duì)現(xiàn)有的企業(yè)價(jià)值評(píng)估方法、知識(shí)產(chǎn)權(quán)價(jià)值評(píng)估方法進(jìn)行比較，討論運(yùn)用于文化產(chǎn)權(quán)價(jià)值評(píng)估的適用性。再次，本文分析了文化企業(yè)股權(quán)、文化物權(quán)、文化知識(shí)產(chǎn)權(quán)價(jià)值評(píng)估指標(biāo)體系建立時(shí)應(yīng)考慮的問題，并以文化知識(shí)產(chǎn)權(quán)為例，運(yùn)用層次分析法構(gòu)建了文化知識(shí)產(chǎn)權(quán)價(jià)值評(píng)估的指標(biāo)體系。然后，在現(xiàn)有的資產(chǎn)評(píng)估模型基礎(chǔ)上對(duì)其進(jìn)行優(yōu)化，研究適用于文化企業(yè)股權(quán)、文化知識(shí)產(chǎn)權(quán)價(jià)值評(píng)估的模型。最后，通過引入案例分析檢驗(yàn)優(yōu)化后的模型的適用性，并針對(duì)模型成功運(yùn)用的關(guān)鍵影響因素，提出了培育交易平臺(tái)“第四方”服務(wù)機(jī)構(gòu)、加快文交所人才的多元化建設(shè)、加強(qiáng)文交所與金融系統(tǒng)的溝通協(xié)作、建立交易監(jiān)管機(jī)制、提高交易信息的披露程度的對(duì)策，以期對(duì)文化產(chǎn)權(quán)交易標(biāo)的進(jìn)行合理定價(jià)，促進(jìn)雙方交易的順利進(jìn)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(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：G124;F832.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 趙書波;;文化產(chǎn)業(yè)的發(fā)展方向——產(chǎn)權(quán)交易[J];產(chǎn)權(quán)導(dǎo)刊;2010年12期

2 李先瑞;;文化創(chuàng)意企業(yè)無形資產(chǎn)評(píng)估問題探討[J];國際商務(wù)財(cái)會(huì);2010年02期

3 高宏存;;經(jīng)濟(jì)全球化中的文化產(chǎn)權(quán)問題研究[J];福建論壇(人文社會(huì)科學(xué)版);2010年06期

4 龍夫;;文化產(chǎn)權(quán)交易:撬動(dòng)文化產(chǎn)業(yè)騰飛的杠桿——訪上海文化產(chǎn)權(quán)交易所負(fù)責(zé)人張?zhí)靃J];上海國資;2009年10期

5 李玉鵬;;國有產(chǎn)權(quán)交易定價(jià)模型淺探[J];產(chǎn)權(quán)導(dǎo)刊;2011年01期

6 馬志春;;產(chǎn)權(quán)市場藝術(shù)品產(chǎn)權(quán)交易模式研究[J];產(chǎn)權(quán)導(dǎo)刊;2011年11期

7 鄭倩;;知識(shí)產(chǎn)權(quán)價(jià)值評(píng)估方法解析[J];黑龍江對(duì)外經(jīng)貿(mào);2011年11期

8 陳彥均;;文化產(chǎn)權(quán)下民族民間傳統(tǒng)文化保護(hù)問題初探——從“花木蘭”的尷尬說起[J];黑龍江史志;2009年20期

9 常玉,劉顯東;層次分析、模糊評(píng)價(jià)在企業(yè)技術(shù)創(chuàng)新能力評(píng)估中的應(yīng)用[J];科技進(jìn)步與對(duì)策;2002年09期

10 萬小麗;朱雪忠;;專利價(jià)值的評(píng)估指標(biāo)體系及模糊綜合評(píng)價(jià)[J];科研管理;2008年02期

本文編號(hào)：1548357