Research On The Value Management Of Intangible Assets In Cultural And Creative Enterprises

After more than 40 years of economic construction,China has made a qualitative leap in the level of economic development and social prosperity.In order to meet the needs of people’s spiritual life,China has stepped up the pace of cultural construction.By 2020,the added value of cultural industry in GDP has reached 4.43%,gradually becoming one of the pillar industries.In cultural enterprises,especially cultural and creative enterprises,intangible assets formed by cultural and creative elements play an increasingly important role.Cultural and creative enterprises begin to pay attention to the management of intangible assets,trying to improve the added value of products and cashing cultural and creative elements through the value management of intangibles.In the process of value management of cultural and creative enterprises,how to obtain and effectively manage knowledge-based intangible assets and cash its value through the application of market-based intangible assets has become a concern of both academia and enterprises.Taking POPMART,a Hong Kong listed company,as an example,this thesis studies the value management activities of intangible assets of cultural and creative enterprises from the perspectives of knowledge-based intangible assets and market-based intangible assets.Firstly,by using the literature research method,it defines the development process of the cultural industry,the importance of intangible assets to the cultural industry,the scope intagibles.Secondly,using the method of case study,by analyzing the external development environment of the enterprise,this thesis introduces the basic situation,industry status and operation status of the case enterprise,and explains the necessity and representativeness of case selection.Then,combined with the operating characteristics of the case enterprise,this thesis selects the comparative enterprise from the perspectives of knowledge-based intangible assets and market-based intangible assets,and uses the method of comparative research to analyze the intangible asset value management activities of POPMART.Finally,the thesis summarizes the successful experience of POPMART,and puts forward reference opinions for the deficiencies in the process of intangible asset value management.Through the analysis of the intangible asset value management activities of POPMART,this thesis draws the following conclusions.Firstly,as a cultural and creative enterprise,POPMART pays attention to the investment of intangible assets,mainly obtains knowledge-based intangible assets through outsourcing,and the investment in internal research and development is insufficient.Secondly,POPMART pays attention to the expansion of market-oriented intangible assets through online and offline channels.At the same time,it pays attention to the innovation of channels,so that the value of intangible assets can be effectively realized.Combined with the case analysis conclusion of POPMART,this thesis believes that cultural and creative enterprises can improve the value management of intangible assets from the following aspects.First,acquire knowledge-based intangible assets through multiple channels,change the current situation that used to rely heavily on internal R&D,and expand the content of intangible assets through outsourcing and absorbing intangible asset investment.Secondly,broaden the channels for distribution.Expand the distribution channel by laying stores offline and opening multi-platform flagship stores online.Innovative ways such as building online communities and carrying out cultural exchange and exhibition activities can be used to increase consumers’ loyalty.Finally,cultural and creative industries should return to culture itself,enrich cultural connotation,highlight unique cultural elements and strengthen the competitiveness of enterprises.