The Journal Copyright Value Assessment

In recent years,the growth momentum of China's cultural industry has been strong,and it has become the pillar industry of our country.The core assets of the cultural industry are intangible assets.As part of the cultural industry,the journal publishing industry's core core asset is copyright,a special intangible asset.According to statistics,the total number of copyright registrations in China exceeded 2 million in 2016,but there are very few companies that truly manage this asset.In order to promote the development of the cultural industry,we must understand our own “properties”,and only in this way can we effectively manage the assets of the company in order to effectively promote the development of the industry.The evaluation of copyright value is beneficial to promote the reasonable circulation and efficient utilization of copyrighted assets and promote the operation of copyrighted assets by enterprises,thereby realizing the added value of the copyright value of cultural industries.This paper takes the Reader Publishing Media Co.,Ltd as the research object and evaluates the copyright value of the journal.First,this paper reviews and collates the literature on copyright value,then compares the applicability of copyright value with traditional assessment methods,and selects the income method to evaluate the value of copyright.Secondly,using the income method to evaluate the value of a journal's copyright needs to predict the amount of future revenue,determine the discount rate and the duration of the benefits.When assessing the amount of revenue,the copyright rate method is applied to the sales revenue,and the collated data is put into the income law evaluation model to evaluate the copyright value and the evaluation result is obtained.Finally,the deficiencies in the evaluation of the copyright value of journals and the application suggestions are elaborated in order to effectively evaluate the value of the journal's copyright and to strengthen the company's attention to this asset.In summary,use the division rate to divide the journal sales income,It is feasible to apply the excess returns to the income method to evaluate the copyright value.And the value of the evaluation of the copyright value of the journal Reader is considerable.With a view to promoting the importance of the company's copyright assets,it will strengthen the management of copyright assets.To promote the development of the periodical publishing industry,it is necessary to promote the development of cultural enterprises and thus increase the demand for copyright assessment,more conducive to the promotion of copyright value.