Research On The Management Of Intangible Assets Of Chinese Cultural Listed Companies

The prosperity of the country can not be separated from the strong cultural power,and today’s social and cultural forces are increasingly becoming an important part of national competitiveness and comprehensive national strength.China’s national economic and social development," the 13th Five-Year " plan clearly put forward to accelerate the development of cultural industries,making it a pillar industry of national economy,thus further highlighting the healthy and rapid development of cultural industries in the national economy and social development in the important strategic position.Cultural industry is the industry cluster of production and dissemination of content products and services,and cultural enterprises are the micro-subject of cultural industry.According to the existing cultural industry classification standards,different cultural enterprises,according to the characteristics of their production and dissemination,can be classified as the cultural industry,the core layer,the relevant layer or peripheral layer.On the one hand,unlike the ordinary non-listed cultural enterprises,the cultural listed companies have gained better financing conditions because they have entered the capital market,thus forming a certain advantage in the development of cultural enterprises.On the other hand,Production and dissemination as the core of the production organization,with non-material value of the intangible assets of cultural enterprises has always been the main form of assets and the main operating object.At present,in the transformation of economic development,China’s cultural industry development is accelerating the structural adjustment and optimization and upgrading,and cultural listed companies because of the general non-listed cultural enterprises do not have the advantage to enhance the cultural listed companies intangible assets operating level,give full play Intangible assets in the promotion of cultural industry structure adjustment and optimization and upgrading of irreplaceable unique role for the creation of cultural innovation to inject greater value,should be China’s cultural industry healthy and rapid development direction.To this end,this article focuses on the operation of intangible assets of Chinese listed companies,trying to grasp the status quo,characteristics and trends of China’s cultural industry development and transformation.This paper summarizes the academic history of the concept of intangible assets.Through the analysis of the connotation and characteristics of intangible assets,it tries to clarify the status,value and function of intangible assets in the operation of cultural listed companies.At the same time,it clarifies the intangible assets and cultural capital And the relationship between knowledge assets,in order to understand and grasp the intangible assets in the cultural listed companies operating the actual conditions,basis and operational mechanism to provide a theoretical framework.Based on the data of the annual report of 198 cultural listed companies in China from 2000 to 2016,this paper uses three dimensions,such as total amount,total assets ratio and fixed assets ratio,and invariable to 198 listed companies The overall operation of the assets of the analysis;according to the industry will be 198 cultural listed companies are divided into seven categories were analyzed,and these seven types of companies to compare the operation of intangible assets analysis;in the total and overall analysis at the same time,This paper focuses on the current characteristics and development trend of the operation of intangible assets of Chinese listed companies in culture,and analyzes the current situation and development trend of intangible assets of listed companies in China.And the existence of the problem.This paper finds that at present,the intangible assets of listed companies in China are faced with problems such as insufficient amount,insufficient value mining,large operational risk and scientific and inaccurate value assessment.These problems seriously restrict the listing of Chinese culture Intangible assets of the company operating level and ability to improve.To this end,this paper that the cultural listed companies should pay full attention to the value of intangible assets at the same time,should effectively speed up the operation of the intangible asset level and ability to improve the government through further improve the intellectual property protection system for enterprises to enhance the operational capacity and level of intangible assets To create a good environment;and enterprises should actively use technology to innovate the operation of intangible assets and path,and thus enrich,improve and expand the intrinsic value of intangible assets,such as the construction of cross-border integration of the super IP industry chain;effective identification and control of intangible assets Risk,so that intangible assets not only in the production of content,but also in product promotion,content transmission and terminal consumption and other cultural industries in the industrial chain to play a greater role and value.