Font Size: a A A

Research On Credit Rating Method And Application For Culture Media Company

Posted on:2019-11-21Degree:MasterType:Thesis
Country:ChinaCandidate:C WangFull Text:PDF
GTID:2405330596479117Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the role of cultural media enterprises as the.main growth point of our country's economy in Chinese economic growth cannot be ignored,which is conducive to the stability of the overall economy.At the meantimes,it has become the source of innovation and the direct carrier of cultural achievments.However,in recent years,the development of the cultural media industry has been increasingly constrained by funds,which has become the biggest problem faced by the cultural industry and has seriously hindered the development of the cultural industry.Investors need to use reasonable evaluation criteria to understand the reality of the enterprise and invest in the most valuable enterprises.However,cultural media enterprises are different from traditional enterprises,so they cannot evaluate the value of cultural media enterprises with traditional evaluation methods.At present,the government,society and academia have to evaluate the value of culture media companies is a general concern,this also become a new problem of the social credit system construction in our country.To promote the cultural media more effective enterprise value assessment,this article first studies in the literature review and comparative analysis about the document of credit rating system model,about the document of credit rating adopts index and cultural media industry credit rating of the literature.According to the characteristics of cultural media enterprises,a comprehensive system of financial and non-financial indicators for the credit rating of cultural media enterprises is designed,and corresponding reference standards and credit rating are given.By combining Delphi method and analytic hierarchy process,the weights of each financial and non-financial indexes are determined,and the membership degree and quantification results of each index are determined,and the fuzzy comprehensive evaluation model is established.At last,the paper selects the public information and actual data of three model is established.At last,the paper selects the public information and actual data of three representative cultural media enterprises,and analyzes the evaluation system constructed in this paper through horizontal and vertical comparison.The main conclusions obtained here:(1)to build a practical evaluation index system for media enterprises.According to the characteristics of cultural media enterprises,a set of system is established to evaluate the credit rating of cultural media enterprises.(2)As a result,the credit rating model built in this article is operable,which provides a reference for credit evaluation of Chinese cultural media enterprises.
Keywords/Search Tags:Cultural-media enterprises, Analytic hierarchy process, Delphi method, Fuzzy evaluation method
PDF Full Text Request
Related items