Study On Intangible Assets Evaluation Methods Of Cultural Enterprise

In 2018,the controversy over the goodwill of HY Brothers had attracted much attention.It involves the formation and value of the goodwill of cultural enterprises,the rationality of the service contract with famous directors and actors.It is all about intangible value assessment of cultural enterprises.The definition,disposal and value evaluation of intangible assets of cultural enterprises need a further study.First of all,this paper analyzes the development status of cultural enterprises in China,classifies the intangible assets,analyzes the theory and scope of application of conventional evaluation methods.Then the paper analyzes the forming process and evaluation method of goodwill value in the HY Brothers case,and reconstructs the valuation model on this basis.Evaluates the intangible assets with DCF-NPV,and Complements the value of active management with real option valuation.By comparing the results of the two evaluation methods,study the theoretical reasons for the differences,and analyze the applicable scenarios of these two methods.Through the process of valuation reconstruction,this paper analyzes and sorts out the key points and difficult points about the intangible assets evaluation of cultural enterprises.This paper also presented some suggestions for instituting a well-designed management system.The research about this case has strong practical significance and reference value.This study can explore some practical and operable experience in intangible assets evaluation practice.In this paper,a further study is conducted on the value definition,evaluation method and standardized management about the intangible assets of cultural enterprises in China.