戏剧院团价值评估探析

The Study on the Theatre Group Evaluation Index System

戏剧院团的价值评估,既要遵循戏剧艺术的审美规律,也要遵循演出市场的经济规律;既要遵循有形资产的评估原则,还要遵循无形资产的评估原则;既要体现出一般资产评估的共性,还要体现出戏剧院团作为演艺类文化企业的行业个性以及各个剧种的独特性。因此,在构建戏剧院团评估指标体系的过程中,应当遵循艺术生产的系统性、评估方法与内容的统一性、价值评价的可操作性、评价尺度的有效性、评价结果的公正性和艺术发展的动态性原则。

The basic constructing principles of theatre group evaluation system should not only follow the aesthetic principles of dramatic art,but also follow the economic laws of performance market; It should follow the principles of tangible assets assessment,as well as the principles of intangible assets assessment; The principles should not only reflect the common features of general assets evaluation,but also reflect the uniqueness of the theatre groups; Therefore,we should obey the following principles in the construction of evaluation index system： the systematicness of art production,the unity of method and content,the practicality of value evaluation,the validity of evaluation criteria,the fairness of evaluation results and the dynamics in art development.