中国演艺企业无形资产评估体系的问题与建构研究
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摘要
随着市场经济的迅猛发展,无形资产已逐渐取代有形资产,成为现代企业保持核心竞争力与获得超额利润的重要资源与必要手段。特别是在当前的知识经济时代里,企业所拥有的无形资产业开始成为企业产业化的标准之一,同时也成为衡量企业发展潜力的关键指标。为能更好地发挥企业无形资产的作用与影响力,需要对无形资产进行科学、有效地管理与评估。目前,我国学界已经展开对现代型企业无形资产评估的研究工作,但与国外相比还存在较大差距。本文以我国演艺企业无形资产作为研究对象,探索一种适用于我国演艺企业无形资产的评估体系。具体来说,通过构建我国演艺企业无形资产的评估指标体系,明确需要用到的评估方法和评估模型,在此基础上对我国演艺企业各类无形资产的市场价值进行逐一评估。
本文共分八章内容,第一章指出无形资产对于现代企业的重要性越来越突出,以及学界对我国企业无形资产评估的研究尚处于薄弱阶段。然后,引出研究对象,即我国演艺企业无形资产评估体系的问题与建构,并介绍了研究背景、研究目的和意义、研究内容以及研究的创新与不足之处。
第二章主要包括两方面内容,一是对我国企业无形资产的整体概况进行分析。首先将企业无形资产定义为“受到特定主体控制,没有具体实物形态,对企业的生产与经营活动在较长时间内发挥作用并可以获得收益的一类资源”,再说明企业无形资产的特征、分类和对于企业可持续发展的作用。二是通过回顾关于研究企业无形资产的相关文献,得出我国企业无形资产的研究主要集中在无形资产对于企业绩效影响的研究、无形资产的管理和无形资产的计算与核算等方面。
第三章重点研究企业无形资产评估,针对企业无形资产评估的内涵、目的、作用以及资产评估中有关无形资产的问题进行探讨。同时还介绍了企业无形资产评估中常用的三种方法,分别为收益现值法、现行市价法以及重置成本法。在梳理企业无形资产评估的相关文献后,总结出我国学者对于企业无形资产评估的研究涉及四个方面,即无形资产评估方法研究、无形资产评估理论探讨、无形资产评估风险分析以及无形资产评估的规范与管理。
第四章讨论了演艺企业的含义、特征和分类情况,指出虽然近年来我国演艺企业发展势头迅猛,但其无形资产还存在一些问题,比如,有的演艺企业因其创新意识淡薄导致演艺作品质量逐年下降；一些演艺企业的经营管理理念相对落后,缺乏优秀的经营管理人才；还有的演艺企业营销渠道单一,还未形成多渠道的营销系统。
第五章重点分析了影响我国演艺企业无形资产评估的因素和所面临的问题与难点。研究发现,影响我国演艺企业无形资产评估的因素主要包括环境因素、技术因素、市场因素、文化因素、法律因素等；而我国演艺企业无形资产评估面临的问题与难点却有很多,像法律法规不健全；评估范围和标准界定不清；企业重视不足,管理混乱；评估方法不统一,评估资料不健全,评估参数难以取得；等等。
第六章旨在为我国演艺企业无形资产建构一整套评估体系。首先,确定演艺企业无形资产评估的指标体系,分别为传统型无形资产(包括土地使用权、特许经营权、非专利技术)、现代型无形资产1(包括演员或明星身价、人力资本、企业品牌、企业家资本)和现代型无形资产2(包括外部关系、创意产权、作品版权、商业秘密、营销网络、观众满意度)。然后,针对不同类别的无形资产选择合适的评估方法与评估模型,对于土地使用权则采用成本逼近法进行测算；对于特许经营权和非专利技术,使用收益现值法评估；对于演艺企业演员身价,采用Darlene C. Chisholm提出的价值评估方法；对于人力资本的评估,采用收益与成本综合配比的方法进行估算；对于演艺企业品牌,则运用国际市场上公认的具有代表性的Interbrand方法来测算；对于企业家资本的评估,采用实物期权法进行评估；在对现代型无形资产2评估时,需要综合运用现金流量折现法和层次分析法。最后,分别计算出各类无形资产的评估价值。
第七章是对前一章建构的评估体系进行实证分析,文章选取安徽省徽京剧院作为实证案例,结合该剧院的实际发展情况及其现有无形资产状况构建出评估指标体系,即传统型无形资产(土地使用权)、现代型无形资产1(演员价值、人力资本、品牌价值)、现代型无形资产2(外部关系、创意产权、作品版权、宣传网络、观众满意度),再根据已建构的演艺企业无形资产评估体系,计算出省徽京剧院各项无形资产的市场价值。
第八章针对我国演艺企业无形资产评估中存在的问题,提出相应的对策建议,包括探索科学合理的评估方法；明确评估目的和对象,拓展无形资产外延；整合、规范评估机构；建立健全评估法律法规体系；加强理论建设,培育评估人才；宣传评估知识,提高对无形资产评估的重视；建立健全评估监督机制,明确评估责任；推动无形资产评估信息化,建立网络评估数据库；推广演艺企业无形资产评估经典范例,树立评估标准；搭建交易平台,活跃评估市场。
With the development of market-oriented economy, intangible assets have began to replace tangible assets and become a kind of significant resource of keeping modern enterprises core competition as well as a necessary approach of acquiring excess profit. Especially in the era of knowledge-based economy, intangible assets possessed in the companies can be viewed as one of the standards for industrialization and key index on measuring developmental potential of a company. In order to display the great influence and high effect well, intangible assets should be managed and estimated scientifically and effectively. At present, academic in our country have started to research the estimation of intangible assets in modern enterprises.However, the research, compared to foreign countries, need to be done more. This article takes intangible assets of performance firms in China as research object so that exploring a kind of estimated system applicable to our country's performance firms.To be specific,we should identify estimated methods and models based on constructing concrete estimated index system and evaluate the market value of all kinds of intangible assets of performance companies of our country.
This article is divided into eight chapters.Chapter1indicates that it is more and more important for modern companies developing intangible assets, and that about this field, the academy in China is still in a weak stage.Furthermore, this paper introduces the research object, which is concerning the problems and construction of estimation system of intangible assets in our country, and demonstrates research background, research target and purpose,research contents as well as research innovation and shortages.
Chapter2includes two aspects.One is about analyzing the situation of intangible assets in our country's companies.Firstly, intangible assets can be defined "the resource which are controlled by specific bodies, have no concrete physical form, perform influence and acquire benefits in a long period for companies'production and operation."Then accounting for the traits,classification and effect on the development of modern enterprises of intangible assets. The other, according to reviewing related literatures about researching intangible assets of companies, demonstrate that main research are focus on how intangible assets influence companies'performances, managements and calculations of intangible assets.
Chapter3researches the estimations of intangible assets and discusses the definition, purpose, influence and the problems of intangible asset estimation. Meanwhile, the article introduces three methods of intangible asset estimation, which are present earning value method, current market price method and cost of replacement. After reviewing related literatures about intangible asset estimation, we summarized four research aspects, which are methods research of intangible asset estimation, theories research of intangible asset estimation, risk analysis of intangible asset estimation as well as regulation and management of intangible asset estimation.
Chapter4discusses the connotation, traits and classification of performance companies and points out that although the development of intangible asset estimation in our country make a large boost, there still exists some problems. For examples, some performance companies have fewer works with high quality because of lacking of the innovative awareness; some performance companies are short of advanced operation philosophy and prominent management talents; some performance companies only have simple marketing channels and do not form diversified marketing systems.
Chapter5analyzes the factors influencing intangible asset estimation of performance companies in our country and some problems confronted by them. The study finds that the factors influencing intangible asset estimation of performance companies in our country include circumstance factor, technology factor, market factor, culture factor, law factor and so forth. Besides, there are a number of problems confronted by performance companies, such as defective laws and regulations, unclear estimation scope and standard, weak attention and chaotic management; non-uniform estimation methods and imperfect materials; etc.
Chapter6constructs a set of estimation system for performance companies of our country.Firstly, identify the estimation index system of performance companies of our country, which are traditional intangible assets (including land-use right, franchise right, non-patent technology), modern intangible assets1(including actors/stars value, human capital, enterprise brand, entrepreneurial capital) and modern intangible assets2(including external relationship, creative property, works copyright, business secret, marketing network, audience satisfaction). Secondly, choose the appropriate estimation methods and models based on different types of intangible assets. Apply cost approach to estimate land-use right, present earning value method to franchise right and non-patent technology, estimation method raised by Darlene C. Chisholm to actors/stars value, earning method and cost method to human capital, Interbrand method to enterprise brand, real options valuation to entrepreneurial capital.Take advantage of discounted cash flow technique and analytic hierarchy process to estimate modern intangible assets2.Finally, calculate the values of all kinds of intangible assets separately.
Chapter7makes an empirical analysis for the estimation system constructed in Chapter6.The article chooses Anhui and Peking Opera Theater in An Hui Province as research empirical case, and constructs the estimation index system of intangible assets with combined to the realistic development and the present intangible asset condition, which are traditional intangible assets (land-use right), modern intangible assets1(actors/stars value, human capital, enterprise brand), modern intangible assets2(external relationship, creative property, works copyright, audience satisfaction). Then calculate the marketing value of all the intangible assets in this theater in terms of the estimation system of intangible assets.
Chapter8puts forward related policies and suggestions on the grounds of problems and difficulties contained in the intangible asset estimation of performance companies in our country.These are exploring scientific and rational methods; identifying the estimation purpose and object; expanding the extension of intangible assets;integrating and regulating estimation constitutions;setting up and improving the law and regulation system applying for estimating intangible assets;reinforcing the theory construction and cultivating estimation talents;promoting the estimation information system of intangible assets; establishing network estimation data base; expanding classical cases of intangible assets evaluation of performance companies and identifying evaluation criterions;setting up communication platform and animating evaluation market.
本文共分八章内容,第一章指出无形资产对于现代企业的重要性越来越突出,以及学界对我国企业无形资产评估的研究尚处于薄弱阶段。然后,引出研究对象,即我国演艺企业无形资产评估体系的问题与建构,并介绍了研究背景、研究目的和意义、研究内容以及研究的创新与不足之处。
第二章主要包括两方面内容,一是对我国企业无形资产的整体概况进行分析。首先将企业无形资产定义为“受到特定主体控制,没有具体实物形态,对企业的生产与经营活动在较长时间内发挥作用并可以获得收益的一类资源”,再说明企业无形资产的特征、分类和对于企业可持续发展的作用。二是通过回顾关于研究企业无形资产的相关文献,得出我国企业无形资产的研究主要集中在无形资产对于企业绩效影响的研究、无形资产的管理和无形资产的计算与核算等方面。
第三章重点研究企业无形资产评估,针对企业无形资产评估的内涵、目的、作用以及资产评估中有关无形资产的问题进行探讨。同时还介绍了企业无形资产评估中常用的三种方法,分别为收益现值法、现行市价法以及重置成本法。在梳理企业无形资产评估的相关文献后,总结出我国学者对于企业无形资产评估的研究涉及四个方面,即无形资产评估方法研究、无形资产评估理论探讨、无形资产评估风险分析以及无形资产评估的规范与管理。
第四章讨论了演艺企业的含义、特征和分类情况,指出虽然近年来我国演艺企业发展势头迅猛,但其无形资产还存在一些问题,比如,有的演艺企业因其创新意识淡薄导致演艺作品质量逐年下降；一些演艺企业的经营管理理念相对落后,缺乏优秀的经营管理人才；还有的演艺企业营销渠道单一,还未形成多渠道的营销系统。
第五章重点分析了影响我国演艺企业无形资产评估的因素和所面临的问题与难点。研究发现,影响我国演艺企业无形资产评估的因素主要包括环境因素、技术因素、市场因素、文化因素、法律因素等；而我国演艺企业无形资产评估面临的问题与难点却有很多,像法律法规不健全；评估范围和标准界定不清；企业重视不足,管理混乱；评估方法不统一,评估资料不健全,评估参数难以取得；等等。
第六章旨在为我国演艺企业无形资产建构一整套评估体系。首先,确定演艺企业无形资产评估的指标体系,分别为传统型无形资产(包括土地使用权、特许经营权、非专利技术)、现代型无形资产1(包括演员或明星身价、人力资本、企业品牌、企业家资本)和现代型无形资产2(包括外部关系、创意产权、作品版权、商业秘密、营销网络、观众满意度)。然后,针对不同类别的无形资产选择合适的评估方法与评估模型,对于土地使用权则采用成本逼近法进行测算；对于特许经营权和非专利技术,使用收益现值法评估；对于演艺企业演员身价,采用Darlene C. Chisholm提出的价值评估方法；对于人力资本的评估,采用收益与成本综合配比的方法进行估算；对于演艺企业品牌,则运用国际市场上公认的具有代表性的Interbrand方法来测算；对于企业家资本的评估,采用实物期权法进行评估；在对现代型无形资产2评估时,需要综合运用现金流量折现法和层次分析法。最后,分别计算出各类无形资产的评估价值。
第七章是对前一章建构的评估体系进行实证分析,文章选取安徽省徽京剧院作为实证案例,结合该剧院的实际发展情况及其现有无形资产状况构建出评估指标体系,即传统型无形资产(土地使用权)、现代型无形资产1(演员价值、人力资本、品牌价值)、现代型无形资产2(外部关系、创意产权、作品版权、宣传网络、观众满意度),再根据已建构的演艺企业无形资产评估体系,计算出省徽京剧院各项无形资产的市场价值。
第八章针对我国演艺企业无形资产评估中存在的问题,提出相应的对策建议,包括探索科学合理的评估方法；明确评估目的和对象,拓展无形资产外延；整合、规范评估机构；建立健全评估法律法规体系；加强理论建设,培育评估人才；宣传评估知识,提高对无形资产评估的重视；建立健全评估监督机制,明确评估责任；推动无形资产评估信息化,建立网络评估数据库；推广演艺企业无形资产评估经典范例,树立评估标准；搭建交易平台,活跃评估市场。
With the development of market-oriented economy, intangible assets have began to replace tangible assets and become a kind of significant resource of keeping modern enterprises core competition as well as a necessary approach of acquiring excess profit. Especially in the era of knowledge-based economy, intangible assets possessed in the companies can be viewed as one of the standards for industrialization and key index on measuring developmental potential of a company. In order to display the great influence and high effect well, intangible assets should be managed and estimated scientifically and effectively. At present, academic in our country have started to research the estimation of intangible assets in modern enterprises.However, the research, compared to foreign countries, need to be done more. This article takes intangible assets of performance firms in China as research object so that exploring a kind of estimated system applicable to our country's performance firms.To be specific,we should identify estimated methods and models based on constructing concrete estimated index system and evaluate the market value of all kinds of intangible assets of performance companies of our country.
This article is divided into eight chapters.Chapter1indicates that it is more and more important for modern companies developing intangible assets, and that about this field, the academy in China is still in a weak stage.Furthermore, this paper introduces the research object, which is concerning the problems and construction of estimation system of intangible assets in our country, and demonstrates research background, research target and purpose,research contents as well as research innovation and shortages.
Chapter2includes two aspects.One is about analyzing the situation of intangible assets in our country's companies.Firstly, intangible assets can be defined "the resource which are controlled by specific bodies, have no concrete physical form, perform influence and acquire benefits in a long period for companies'production and operation."Then accounting for the traits,classification and effect on the development of modern enterprises of intangible assets. The other, according to reviewing related literatures about researching intangible assets of companies, demonstrate that main research are focus on how intangible assets influence companies'performances, managements and calculations of intangible assets.
Chapter3researches the estimations of intangible assets and discusses the definition, purpose, influence and the problems of intangible asset estimation. Meanwhile, the article introduces three methods of intangible asset estimation, which are present earning value method, current market price method and cost of replacement. After reviewing related literatures about intangible asset estimation, we summarized four research aspects, which are methods research of intangible asset estimation, theories research of intangible asset estimation, risk analysis of intangible asset estimation as well as regulation and management of intangible asset estimation.
Chapter4discusses the connotation, traits and classification of performance companies and points out that although the development of intangible asset estimation in our country make a large boost, there still exists some problems. For examples, some performance companies have fewer works with high quality because of lacking of the innovative awareness; some performance companies are short of advanced operation philosophy and prominent management talents; some performance companies only have simple marketing channels and do not form diversified marketing systems.
Chapter5analyzes the factors influencing intangible asset estimation of performance companies in our country and some problems confronted by them. The study finds that the factors influencing intangible asset estimation of performance companies in our country include circumstance factor, technology factor, market factor, culture factor, law factor and so forth. Besides, there are a number of problems confronted by performance companies, such as defective laws and regulations, unclear estimation scope and standard, weak attention and chaotic management; non-uniform estimation methods and imperfect materials; etc.
Chapter6constructs a set of estimation system for performance companies of our country.Firstly, identify the estimation index system of performance companies of our country, which are traditional intangible assets (including land-use right, franchise right, non-patent technology), modern intangible assets1(including actors/stars value, human capital, enterprise brand, entrepreneurial capital) and modern intangible assets2(including external relationship, creative property, works copyright, business secret, marketing network, audience satisfaction). Secondly, choose the appropriate estimation methods and models based on different types of intangible assets. Apply cost approach to estimate land-use right, present earning value method to franchise right and non-patent technology, estimation method raised by Darlene C. Chisholm to actors/stars value, earning method and cost method to human capital, Interbrand method to enterprise brand, real options valuation to entrepreneurial capital.Take advantage of discounted cash flow technique and analytic hierarchy process to estimate modern intangible assets2.Finally, calculate the values of all kinds of intangible assets separately.
Chapter7makes an empirical analysis for the estimation system constructed in Chapter6.The article chooses Anhui and Peking Opera Theater in An Hui Province as research empirical case, and constructs the estimation index system of intangible assets with combined to the realistic development and the present intangible asset condition, which are traditional intangible assets (land-use right), modern intangible assets1(actors/stars value, human capital, enterprise brand), modern intangible assets2(external relationship, creative property, works copyright, audience satisfaction). Then calculate the marketing value of all the intangible assets in this theater in terms of the estimation system of intangible assets.
Chapter8puts forward related policies and suggestions on the grounds of problems and difficulties contained in the intangible asset estimation of performance companies in our country.These are exploring scientific and rational methods; identifying the estimation purpose and object; expanding the extension of intangible assets;integrating and regulating estimation constitutions;setting up and improving the law and regulation system applying for estimating intangible assets;reinforcing the theory construction and cultivating estimation talents;promoting the estimation information system of intangible assets; establishing network estimation data base; expanding classical cases of intangible assets evaluation of performance companies and identifying evaluation criterions;setting up communication platform and animating evaluation market.
引文
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