文化传媒企业无形资产与对企业价值的影响分析.docVIP

文化传媒企业无形资产对企业价值的影响分析 院　　别 会计学院 专 业 财务管理 届 别 2017届 班 级 2013级财管二班 学生姓名 冯家乐 学 号 2013511507 主指导教师 杨迪航 职 称 注册会计师 辅指导教师 谢源祁 职 称 助教 二O 一七年 三 月  摘 要 近些年来，文化事业建设受到了党和国家的高度重视和大力支持，随着越来越多的优惠政策的出台，我国的文化传媒产业得到了巨大的发展。与其他传统产业相比较，文化传媒产业的发展与技术的创新与发展是分不开的，这就说明了对于文化传媒业来说，无形资产有着至关重要的作用。如今，无形资产已经成为了企业可以获得长期发展并且增强其的核心竞争力的一项重要资本。因此，越来越多的企业开始将文化资源的抢夺当做企业的战略，开始重点放在对企业创新能力等无形资产的的利用上，占据高点。一个企业能够在创新力以及人才的队伍中获得优势，那么这个企业也将迸发着无穷的潜力。所以，对于创新力等无形资产的研究分析对于一个企业的作用是不可或缺的，然后以文化传媒行业在无形资产利用方面的不足为例 ，对进一步提升我国文化传媒行业整体发展水平和整体竞争力，具有重要的意义。 【关键词】无形资产 企业价值 传媒产业  Abstract With the party and the state attaches great importance to the cultural construction, the introduction of more preferential policies, to increase the cultural media industry support, Chinas cultural media industry has been greatly developed in this context. Compared with other traditional industries, the development of cultural media industry is inseparable from the innovation and development of technology. With the new economic era, intangible assets become an important capital to maintain the long-term development of enterprises and the core competitiveness of enterprises, to the rational use of the modern enterprise has become the focus of financial management focus on the content, more and more intangible assets as a strategic resource and accepted by the people, the great role of intangible assets is brought to the enterprise also makes more and more scholars pay attention to the research and analysis of impact on the enterprise value. Then the impact on the value of intangible assets of enterprises are analyzed, and through the analysis of cultural media industry in the intangible asset utilization deficiencies, to further enhance Chinas cultural media industry overall development level and overall competitiveness, is of great significance. [Key words] intangible assets；Enterprise value ；edia industry目 录 摘要 I Abstract II 1绪论 1 1.1研究意义以及研究背景 1 1.2文献综述 1 2文化传媒产业无形资产概述 5 2.1文化传媒企业概述 6 2.1文化传媒业无形资产的分类 6 2.3