Research On Assessment Of Cultural And Creative Enterprises Value

Cultural and creative industry takes human creativity as the core,recreates culture and other resources through various knowledge and technology means,and then produces emerging industries with high value-added products.Some scholars have shown that urban economic development and cultural and creative industries complement each other,and the development of cultural and creative enterprises can optimize the urban structure,enhance the comprehensive strength of the city,and create the exclusive name card of the city.In recent years,countries continue to publish relevant policy,and constantly increase the intensity of tax incentives,and the development of cultural creative industry as the national strategy,accelerate the development of cultural creative enterprises,by 2018,the cultural creativity industry revenue has been as high as 9 trillion Yuan,about 5% of GDP,per capita consumption and entertainment spending accounts for the proportion of residents' consumption index increasing year by year,museums,cultural centers and other cultural institutions.With the rapid development of the source industry of cultural creativity,its secondary market is becoming more and more active,mergers and acquisitions,stock changes and other transactions are common,the value assessment of cultural and creative enterprises is getting more and more attention,and the demand for the value assessment of cultural and creative enterprises is increasing day by day.Therefore,this paper studies the evaluation value of cultural and creative enterprises.The main content of this paper is to study the development prospects and industrial policies of cultural and creative enterprises,the asset characteristics of cultural and creative enterprises,the factors affecting the value of cultural and creative enterprises and the evaluation methods of the value of cultural and creative enterprises.Methods for document analysis method,through the literature analysis method to research the domestic and foreign literature review and analysis of this article,the research methods and provides the theory basis for further analysis,adopts qualitative research method,through the qualitative research on the characteristics of the cultural creative enterprises,profits,assets,and analyze the influence on the value of cultural enterprises,sums up the influence factors and associated characteristics of cultural creative enterprises,use the case study method,through the case study,in the case of Beijing culture,using the method of real option and the earnings after the correction with Monte Carlo simulation technology method to evaluate two methods respectively,and the evaluation results are compared.This paper argues that cultural creative enterprises is knowledge intensive,intangible assets is more high risk,high added value of a new type of light assets of enterprises,mainly in the production and business operation to brand value with culture as the center of gravity of the mold and personalization and service,and mainly to earn profits by selling products and derivatives,and the traditional enterprise is different in the production and management,and induces the enterprise's own capital and financing ability,innovation ability and enterprise's management mode is the main factors influencing the culture creativity enterprise value assessment.The three traditional methods of market method,asset-based method and income method and the new method of real option method have their own characteristics.In addition,this paper finds that cultural and creative industry is different from traditional enterprises in its unique characteristics of assets,operation and profit,which makes the real option method and the income method improved by Monte Carlo simulation technology more accurate than the market and cost to reveal the value of the enterprise,and more suitable for the evaluation of the value of cultural and creative enterprises.This paper summarizes the characteristics of the operation,profit and assets of cultural and creative enterprises in the main innovation points,confirms the factors affecting the value of cultural and creative enterprises,and evaluates the value of cultural and creative enterprises with the improved income method based on Monte Carlo simulation technology.