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The Study Of Evaluation On Film And Television Copyrights For Pledge

Posted on:2016-10-22Degree:MasterType:Thesis
Country:ChinaCandidate:L P YangFull Text:PDF
GTID:2285330461492354Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of movie industsy,it becomes much more important to use the pledge of copyright of film and television for finacing.But now,a complete assessment system has not been established.In recent years,many financial institutions play a positive role in the pledge of film and television,but the particularity of film and television industry,such as the unsureness of proceeds、inequality with costs、and particularity of secondary market, made the film and television copyright differs from traditional pledge.All those factors become obstacles on the way of development.The analyse is based on the characteristic of copyright of film and television and intangible assets assessment theories,an assessment model will be made contacting with cases.First,the recent environment for pledge will be analysed,pledge will become an important way for obtaining financial support.Second, the literature review shows that, the domestic and foreign research on film copyright are more focused on the necessity and existing difficulties,lack a comprehensive analysis of film copyright pledge evaluation method and evaluation model.Then, the influencing factors of copyright’s valuation will be analysed.A method and model will be pointed out by analysing conditions and restrictive factors for three traditional methods,such as cost method, market method and return method. Finally, combined with a classic case to validate the proposed applicable value estimation model.This research, not only provides value assessment ideas for the film and television copyright pledge,also improves the system for value evaluation on the purposes of pledge, so as to promotes the development of film copyright industry.
Keywords/Search Tags:Film and Television copyright, Pledge, Copyright Value Evaluation
PDF Full Text Request
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