Research On The Game Software Copyrights Assets Valuation Under The Perspective Of Game Theory

Domestic economy developing rapidly in recent years,the cultural industry as a new growth point under new normal,domestic cultural enterprises grow rapidly,the subsequent increase of cultural enterprise merger and acquisition activity.As a cultural product that meets the needs of mass entertainment in the Internet era,online game industry has already become a rising star in the cultural industry,and its value is immeasurable.As an important part of the process of merge,the value evaluation of the game software is particularly important.Ever more commonly used methods of mergers and acquisitions is the market comparison method,the replacement cost method and the discounted cash flow method.However,it is difficult to evaluate the intrinsic value of game software by using market method to evaluate software copyright for the lack of similar products.And the use cost method can not play an upward role to evaluation results,it is difficult to accurately grasp the uncertainty of the evaluation process so that conclusion were higher than the intrinsic value of software copyright.On account of evaluation of the value of game software,This study will introduce a bargaining model combined with the traditional evaluation theory in order to better objectively reflect the real value evaluation of game software.This will provide reference for the evaluation of the value of game software copyright.In real economic activities,there is a bargaining process in any transaction.The merger and acquisition transaction is no exception.First,This study simulate the bargaining process of acquisition partners,construct the game distribution model of asset evaluation.And we could deduce the law of the discount factors on game distribution factors in detail.Then,with the foundation of practical example analysis,calculate the value of the copyright of the game software which is closer to the objective reality.The case analysis show the effectiveness and superiority of the strategy.And at the end,it points out the innovative points and shortcomings of this study and makes a clear idea about the application of asset appraisal bargaining model in the future economic activities.