“奥飞动漫”动漫形象价值评估资产评估专业论文.docxVIP

摘要 摘要 I I 摘 要 动漫形象是指动漫作品中塑造的具有个性特征的艺术形象。它是通过名称、动作、 外形等艺术要素创造出的虚拟形象。动漫形象通常作为动漫作品的一部分而被广泛传 播。在传播过程中围绕动漫形象形成了以动画片、动漫书籍为代表的直接衍生品以及 以动漫玩具为代表的间接衍生品。衍生品的多样性造就了动漫形象价值来源的广泛， 影响因素的复杂。因此如何结合上述动漫形象的特点对动漫形象价值进行评估是本文 主要解决的问题。 动漫形象价值链能够完整表述动漫形象在动漫企业经营过程中所发挥的作用，并 可用于研究动漫形象的价值来源。因此，本文以奥飞动漫的飓风战魂动漫形象为例， 从分析奥飞动漫的经营模式以及组织结构入手构建奥飞动漫的动漫形象价值链。在此 基础之上分析飓风战魂动漫形象的价值来源以及价值影响因素。最后结合层次分析法 将动漫形象的价值从动漫衍生品中逐步分离出来，基于收益法完成对动漫形象的价值 评估。 通过估算，得到飓风战魂动漫形象的评估值大约为 1.8 亿元，与经典动漫形象的 价值有较大差距。其原因是飓风战魂动漫形象本身不够鲜明，产业价值链不完善。因 此，我国要从培养动漫人才，完善动漫产业价值链实现动漫企业在价值链各阶段的合 理分工入手，以此促进我国动漫行业发展。 关键词：动漫形象；价值链；奥飞动漫；价值评估 奥飞动漫动漫形象价值评估 奥飞动漫动漫形象价值评估 II II Abstract The cartoon image refers to a kind of artistic image that is developed in animation. Usually it contains some artistic factors as follows: the name, the act of the image, the character shape and so on. The cartoon image has always been spread with the animation. During the process of spread, the cartoon image has developed into many derivatives. These derivatives can be divided into two categories which includes the direct derivatives and the indirect derivatives. The direct derivatives contain animations, cartoon books and so on, and the cartoon toys are the representatives of the indirect derivatives. The diversity of derivatives ended up with the characters of cartoon images, such as the extensive source of value and the complexity of the factors for value. So how to evaluate the value of cartoon image based on its characters is the destination of this thesis. The value chain of cartoon image can be used to analyze the function of cartoon image during the management process of animation enterprise. It can also be used to describe the value source of cartoon image. So firstly the value chain of Guang Dong Alpha Animation and Culture Co, Ltd is constructed by analyzing its business model and organization structure, and then the source and the influencing factors of the cartoon image value will be talked about in this thesis. Finally, the value of cartoon image will be evalu