中国演艺企业无形资产评估指标体系研究

Indicator System of Evaluating Intangible Assets in Chinese Entertainment Enterprise

随着当代中国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,企业所拥有的无形资产开始成为企业产业化的追求目标之一,同时也成为衡量企业发展潜力的关键指标。演艺企业作为文化产业市场主体的重要组成部分,无论是演出品牌打造还是演员经纪代理,作为无形资产都显得尤为重要。本文以我国演艺企业无形资产作为研究对象,分别从演艺企业的含义及其无形资产的界定,演艺企业无形资产评估指标的重要类项,演艺企业无形资产评估的总体思路和指标体系建构等三个方面,探讨了演艺企业无形资产评估的重要意义,并提出一条切实可行的评估思路。

As market -oriented economy develops rapidly in contemporary China, intangible assets have gradually re- placed tangible assets to become a significant source and a requisite approach of maintaining core competitive power and obtaining st,pernnrmal profit for an enterprise. Especially in the era of knowledge - driven economy, intangible assets possessed by an enterprise becomes one of goals of enterprise industrialization, and one key indicator to assess the developmental potential of an enterprise. As a subject of eultural industry market, for entertainment enterprise, intangible assets such as performance brand, actor broker agency function a lot. In this paper, taking the intangible assets of natinual entertainment enterprise as the research object, based upon the connotation of entertainment enter- prise, definition of intangible assets, significant categories of assessment indicators of intangible assets, and the gener- al thought and indicator system construction of intangible assets, we discuss the significance of assessing intangible as- sets of entertaimnent enterprise, and also lint forward a feasible appraisal thinking.