对影视传媒行业企业价值评估的分析——以华谊兄弟股份有限公司为例.docVIP

PAGE PAGE 1 对影视传媒行业企业价值评估的分析——以华谊兄弟股份有限公司为例 摘要 随着中国成为世界第二大经济体，我国公民的精神和文化需求不断受到刺激，为了充分满足人民的文化消费需求，出台了多项战略，有助于中国文化产业的发展和繁荣，还有年的第十三个五年计划。显而易见，文化产业正成为中国新的经济增长点，因此加快文化产业发展尤为重要。作为文化产业的主要产业，其发展规模和速度令人吃惊。在电影和电视媒体企业的发展过程中，它们面临着资金、合并和重组等问题，这些问题对评估电影和电视媒体企业的价值提出了极高的要求。由于电影和电视媒体公司的价值与传统行业大不相同，可以考虑建立一个更适合于电影和电视媒体的成本计算制度。首先，本文解释了企业的价值，总结了一些现在比较基本的企业价值估算方法。其次，对影视媒体企业的价值进行了总结和分析，影视媒体企业的价值比传统行业更不确定。在此基础上，分析了上述企业评价方法在估算影视媒体企业价值方面的适用性，得出的结论是，只有一种方法不能充分有效地评价影视媒体企业的价值。最后，以华谊兄弟为例，运用建立的模型评价华谊兄弟公司的价值，分析评价结果。 关键词：经济；文化；电影；价值；媒体企业；评估。  Abstract With China becoming the worlds second largest economy, the spiritual and cultural needs of Chinese citizens are constantly stimulated. In order to fully meet the cultural consumption needs of the people, a number of strategies have been introduced, which are conducive to the development and prosperity of Chinas cultural industry. There is also the 13th Five-Year Plan in. Obviously, cultural industry is becoming a new economic growth point in China, so it is particularly important to accelerate the development of cultural industry. As the main industry of cultural industry, its development scale and speed are surprising. In the development process of film and television media enterprises, they are faced with problems such as capital, merger and reorganization, which put forward extremely high requirements for evaluating the value of film and television media enterprises. Since the value of film and television media companies is quite different from that of traditional industries, we can consider establishing a cost calculation system that is more suitable for film and television media. Firstly, this paper explains the value of enterprises, and summarizes some basic methods of enterprise value estimation. Secondly, the value of film and television media enterprises is summarized and analyzed, and the value of film and television media enterprises is more uncertain than that of traditional industries. On this basis, this paper analyzes the applic