Research On The Value Of The Animation Company Through The Gain Method

In animation industry, the core is "creative" and the display formrepre entation form is comic. Animation contains magazine, cartoons, comic books, TV, film, animation, mobile animation, audio and video products, other development of cartoon direct product, production, and the sale of publishing, broadcasting, production, related to the cartoon image and the clothing, toys, games, such as the production and marketing of derivative products industry. Content industry, animation industry belongs to the categories of culture industry, referred to as the "eternal sunrise industry".As China’s animation industry continued to be hot, high-profile response, local governments have set up animation industry base, a large number of private capital and venture capital are piling into animation industry, animation industry has been heavily promoted by the development, industrial concentration has also improved.Therefore, to promote the development of animation industry, help the corporate finance, business decisions requires higher quality of evaluation personnel for the industry enterprise value evaluation.Gains method can reflect more the nature of the enterprise value. Especially when the enterprise is in continuous operation, gains method is the core method of enterprise value assessment at the present stage. Theoretically, even it is the only method which can reveal the true value of enterprise. Its comprehensive evaluation results total enterprise assets, capital structure, industry prospects, management level, organizational efficiency, human resources, business reputation and a series of measuring factors.Therefore, based on MY cartoon industry in a typical enterprise, discusses in detail using the gains method to the process of enterprise value assessment, provide reference for the evaluation work of such industry, which has a certain practical significance.