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Research On The Improvement Of Culture Media Enterprises’ Intangible Assets Valuation

Posted on:2015-01-05Degree:MasterType:Thesis
Country:ChinaCandidate:B LiFull Text:PDF
GTID:2309330431497530Subject:Asset appraisal
Abstract/Summary:PDF Full Text Request
With the improvement of people’s living standards, more and more people pay attention to the spiritual and cultural consumption, along with enhancing the demand for cultural products, cultural media industry has been booming in recent years, after many cultural media companies to move along the emerging spring rain. When the market is too similar enterprises bring fierce competition, the role of intangible cultural media to enhance the core competitiveness of enterprise gradually be given attention. Because of the intangible asset evaluation system is still in its infancy, the assessment of the theory, methods and practices are not mature enough to explore, especially for the evaluation of intangible cultural media companies are more single independent value assessment, did not form a systematic assessment ideas. This paper constitutes intangible cultural media enterprise features to proceed, reclassified intangible assets, by assessing the status of intangible cultural analysis of media enterprises,the existing problems,explore the causes of the problem,and then propose counter measures to improve the assessment of intangible cultural media companies, the core is the innovative use of assessment methods,building systems evaluation model.This paper first describes the basic concept of intangible cultural media companies and their assessment, a clear meaning,purpose and basic methods for intangible cultural media enterprise assessment.Secondly,in-depth analysis of the current situation of intangible cultural media companies to assess, in-depth discussion of the problems and causes that exist in the assessment, which leads to significant strengthening of intangible cultural media enterprise assessment.Then,by analyzing the current situation of these countermeasures and suggestions put forward to improve the intangible cultural media companies to assess, namely:Before assessing the internal and external factors affecting the assessment of intangible assets should be given adequate attention;intangible cultural media companies a reasonable classification,according to the characteristics of different types of intangible assets and their value constitute away to select the appropriate techniques and methods of intangible cultural media companies assessed;build intangible cultural media enterprise evaluation model.The evaluation model is divided into three parts:The first part of intangible assets fort he use of the basic power of technology-based assessment methods;combined wages discounted models of innovative professional assessment of the second part, the relationship between the use of Intel-based intangible goods Assessment Act;the third part,the remainder of the most abstract type of intangible assets is derived using the indirect method of assessment, using the total net asset value of the enterprise value of the asset value of the tangible and intangible assets of the first two types,Pour launched a total value of intangible assets derived type,which contain specific asset to determine the right weight,draw each of the specific value of intangible assets combined with AHP.Finally,examples of analysis to HGD cultural media companies, for example,validation and evaluation of ideas,the feasibility of the method and model, and ultimately come to the value of the intangible cultural media companies to facilitate enterprises to better use of intangible assets and operations to achieve maximum value of intangible assets.
Keywords/Search Tags:culture media enterprises, Intangible assets, evaluationimprovement, AHP
PDF Full Text Request
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