Research On Value Assessment Of Intangible Assets In Film And Television Media Company

With the rapid development of our country's economy after reform and openness,people's living standards keep improving.In addition to pursue the material consumption,more and more consumers pay attention to spiritual and cultural consumption.At the same time,along with our country is chasing for culture-powerful country,cultural industries get vigorous development in recent years under the support of national policy.We can see a large number of cultural enterprises stand on the market,as well as film and television media enterprises.Lots of similar enterprises bring fierce competition,which greatly attract lots of attentions in intangible assets that is the core assets of film and television media enterprise.Because of the intangible asset evaluation system is still in its infancy,there is no mature evaluation system.So the first step of this article is going to analysize the characteristic of intangible assets,then make a classification for the intangible assets.After that this article will build an intangible assets evaluation model for the film and television media enterprise by analyzing the current situation of Chinese film and TV media enterprise.For the text structure,this article firstly describe the basic content of film and TV media enterprise and its intangible assets,then make a deep and comprehensive analysis of the current situation of intangible assets value assessment among film and television media enterprises in order to explore out the existing problems and reasons.After that,strengthen the importance of intangible assets assessment.Then,bring in some effective strategies in order to solve those problem by making full considerations to those internal factors and external factors,and making a rational classification of intangible assets according to its characteristics and value structure.Selecting appropriate evaluation methods to build up the film and television media enterprise intangible asset evaluation model.In the end,this article will test the feasibility of evaluation method and evaluation model by combining real case.