摘要
近年来大量资本涌入文化传媒行业,为了企业更快更好的发展以及扩大行业内影响力,大量企业并购、重组整合。在此背景下,对文化传媒企业价值准确评估对正确做出上述经济行为就十分重要。首先本文对我国近五年来文化传媒行业发展现状进行分析,可以知晓我国文化传媒行业正处在高速发展阶段;然后分析文化传媒企业价值具有轻资产、高投入、高风险、收益波动性强等特点,结合文化传媒企业价值特点对其进行评估方法适用性分析,最后得出的结论是:收益法中的经济增加值法(EVA)在对文化传媒企业价值进行评估时有较好的适用性。
In recent years,a large amount of capital has poured into the cultural media industry.For the faster and better development of enterprises and the expansion of influence in the industry,a large number of mergers and acquisitions,reorganizations and integration of enterprises have occurred.In this context,an accurate assessment of the value of a cultural media enterprise is very important for the correct conduct of the above economic behavior.First of all,this article analyzes the development status of China's cultural media industry in the past five years,and we can know that China's cultural media industry is in a stage of rapid development;then it analyzes that the value of cultural media enterprises has the characteristics of light assets,high investment,high risk,and strong return volatility.Analyze the applicability of the evaluation method based on the characteristics of cultural media enterprise value.The final conclusion is that the economic value added method(EVA)in the income method has better applicability in the evaluation of cultural media enterprise value.
作者
韩帅
HAN Shuai(Business School,Qingdao University of Technology,Qingdao 266033,China)
出处
《价值工程》
2021年第31期66-68,共3页
Value Engineering
关键词
文化传媒企业
价值评估
无形资产
cultural media enterprises
value evaluation
intangible assets
作者简介
韩帅(1993-),男,山西长治人,青岛理工大学商学院资产评估专业在读研究生,研究方向为企业价值评估。
