Research On The Value Evaluation Of Cultural Enterprises Based On Rough Set Theory

China’s economy has entered the "new normal" from the stage of high-speed growth,and fierce external competition has driven companies to actively seek mergers and acquisitions opportunities to acquire new technologies and expand market share to stabilize their own development.However,the huge goodwill generated by the merger and acquisition boom has become a major financial risk facing our country.Because the method of "cutting" is widely used to measure goodwill in the practice of enterprise value evaluation,the formation of huge amount of goodwill and the high result of enterprise value evaluation are directly related.Because of the existence of many characteristics of cultural enterprises different from traditional enterprises,the traditional evaluation methods in the use of cultural enterprise value assessment there are various shortcomings,resulting in the phenomenon of overvaluation of enterprises is more serious,it is logical to become the goodwill of the storm.Therefore,it is of great theoretical and practical significance to actively explore and develop more scientific and reasonable methods of value assessment of cultural enterprises.This paper studies and innovates the method of value evaluation of cultural enterprises,including:First,combing the classical literature of the enterprise value evaluation method,the influence factor of cultural enterprise value and the enterprise value evaluation index system at home and abroad,secondly,depicting the characteristics of cultural enterprise and expounding the current situation of the value evaluation of cultural enterprise,thirdly,introducing the traditional enterprise value evaluation method and analyzing its applicability in the evaluation of cultural enterprise value,then introducing the basic role of enterprise value evaluation index system in enterprise value evaluation and the rough set theory used for the construction of the index system;This paper puts forward the evaluation ideas and concrete steps of the cultural enterprise value evaluation model based on the rough set theory,and fifthly,the concrete application process of the cultural enterprise value evaluation model based on the rough set theory is given,and the rationality of the evaluation results is demonstrated,which demonstrates the rationality and feasibility of the evaluation model for the value evaluation of cultural enterprises.The innovation of this paper is that,first of all,by introducing the rough set theory in the field of machine learning,the scientific,efficient and simplest enterprise value evaluation index system is constructed,and the objective weight of the index is calculated,so that the reliability of the enterprise value evaluation index system is increased,and the application difficulty is reduced,laying a foundation for the application of the enterprise value index system in the enterprise value evaluation model.Secondly,a cultural enterprise merger and acquisition value evaluation model,which uses the enterprise value index system to improve the traditional enterprise value evaluation method,is constructed,and the model is comprehensively graded by the enterprise value index system and objective weight,because the information missing in the traditional income method contained in the comprehensive score has an important influence on whether the enterprise can maintain historical financial performance and achieve the expected income,so it can determine the degree of completion of the income method evaluation results.Then determine the most likely value of enterprise value in the value range composed of cost method and benefit method.The results of applied research show that the evaluation model of cultural enterprise merger and acquisition value based on rough set theory can improve the rationality and accuracy of the evaluation result of cultural enterprise merger and acquisition value to a certain extent,which has certain theoretical and practical significance.