Evaluation Analysis On Online Video Copyright

Since 2015,online video has become the first class enterta inment in the application of the online video users overall size of 514 million.However,with the high-speed development of the online video industry is not matching for online video copyright value evaluation research is almost blank.This paper discusse s the online video copyright value evaluation method has general applicability,different from the traditional in television,film,animation works such as assessments of value.Traditional copyright evaluation methods usually aim is clear,is for the sake of copyright pledge financing or copyright trading.And very specific assessment target,such as a TV show,movie or cartoon works.This article is in view of the current emerging Internet company,their major business is in online video,online video copyright in intangible assets ratio is high,is the core asset of an enterprise and the important resources.Value more determined than tangible assets,such copyright asset content carrier forms,the value of uncertainty is high,the hidden benefits and pot ential development capacity is big,difficult to accurately evaluate the fair value effectively.This article is divided into six chapters.The first chapter is the introduction part introduces the research background and meaning,content and the using met hod.The second chapter research status at home and abroad,introduction to the theory of intangible assets valuation,and narrowed range from intangible assets value assessment of the specific to the copyright.The third chapter analyzes the Internet online video copyright value assessment of the status quo,the main industry present situation and the status quo of the video copyright value evaluation.From the status quo analysis of the current commonly used valuation methods,found both carrier classification valuation by copyright content,or according to the source value respectively,has great limitations.It is concluded that the overall valuation of integrated application of income method is more reasonable.The fourth chapter analysis the characteristics of online video copyright and value factors,building an income method of assessment system.Fifth chapter introduced networks case,parse existing video copyright of networks,video copyright in intangible assets value evaluation,using the income a pproach combined with the specific situation of networks for the next five years will lead to the content of the video copyright predicting the net income,estimate the value of appeared in the video copyright,and the results will be compared with the val ue of the annual report disclosure le miniaturization: information,summary analysis.The sixth chapter is the conclusion and limitations.In this paper,we study mainly through think income method to predict the future earnings,the discount to determine the value of future cash flows,both fully take into account the overall video copyright assets hidden benefits and potential development capacity,and can avoid the valuation bubble inflated.Copyright value uncertainty,though,sometimes is very high,mainly is the market risk,risk and risk of impairment due,and the late management decisions on value has important influence.At the national level in the future should continue to perfect the relevant laws and regulations of the copyright,for copyright market stable and orderly development of the legal system safeguard.Market participation enterprise continuously grope for the new copyright development path,sustainable operation.Online video copyright is an important intangible assets of video website,assess its value of fair,be helpful for maintaining the integrity of corporate assets,meet the needs of capital operation and assets transaction,provide the basis for management decision-making,promote the industry healthy and orderly development.