Optimization Research On The Evaluation Methods Of Cultural Media Enterprises Under The Perspective Of Income Approach

In recent years,the country has vigorously guided the development of cultural industries.The "13th Five-Year Plan" outlines the goal of accelerating cultural reform and developing cultural industries.With the constant attention of the state to the cultural industry,the increasingly prosperous industry has promoted the development of our country's economy to a certain extent.In addition,the people have gradually begun to pay attention to their own cultural life,and cultural media companies have developed rapidly under this background.A series of corporate restructuring,listing,restructuring and other economic activities are frequently occurring in the cultural media industry.These economic activities are inseparable from the huge potential value of enterprises,and are inextricably linked to the evaluation of corporate values,and information demanders of economic activities are trying to pass.Reasonable valuation results seize market opportunities to make economic activity decisions in the cultural media industry.The research of this article is based on the theory of value assessment.First,it sums up domestic and foreign researches and finds that scholars mostly study manufacturing companies,Internet high-tech companies,etc.However,there are few studies on valuation methods of cultural media companies,especially Research on the optimization or improvement of its methods.Secondly,this article selects Huace Film and Television as a corporate representative for this type of cultural media industry.Through the analysis of the applicability of the existing assessment methods,it explores how to optimize the valuation method of Huace Film and Television Enterprise from the perspective of the income approach.Finally,through the comparison of the evaluation results under the two methods,the advantages of the optimized method are proposed,and it is proposed to provide some reference value for the development of the evaluation of the income method of culture media companies in the future.In this paper,the research on the optimization of value-benefit method of Huace Film&TV is started from qualitative and quantitative aspects,mainly through literature research method,comparative analysis method and case application method.Sex,build a model of the optimization income approach,apply a valuation model to the case,and finally come to the conclusion,and make recommendations.The main conclusions of this paper are:(1)Providing a newer and more reasonable assessment idea for the evaluation community,transforming the assessment results from a single value into a range value;(2)Introducing options and Monte Carlo's ideas for assessment,it is a universal reference for Huace Film&TV,a type of film and television company and even a company in the cultural media industry.This article has the following characteristics:(1)Under the condition that the income of the cultural industry is unstable,the uncertainty of the parameters in the option-based income model is more novelly proposed by Monte Carlo simulation method to simulate the parameters to conduct reasonable Chinese;(2)Based on the existing research,the valuation results of value are mostly single-value research.This paper proposes a method of interval estimation to evaluate the enterprise value of Huace Film&TV,confirming that the valuation using Monte Carlo simulation technology is more reasonable than the traditional income method;(3)The research of Huace Film&TV can be extended to industry-wide value valuation.By providing more scientific and reasonable ideas,it can provide a thought-oriented way to enrich and improve the assessment methods of cultural media companies' value valuation.