【正文】
1 文化創(chuàng)意企業(yè)無形資產(chǎn)評估問題探究 摘要 :隨著知識經(jīng)濟(jì)的和文化創(chuàng)意企業(yè)的迅速發(fā)展,對文化創(chuàng)意企業(yè)無形資產(chǎn)評估問題的研究有著很大的意義。本文通過對文化創(chuàng)意企業(yè)無形資產(chǎn)的含義,種類,特點,影響評估值的因素,以及評估方法和局限詳細(xì)的分析。從而更好的進(jìn)行無形資產(chǎn)的評估 。 關(guān)鍵詞 : 文化創(chuàng)意企業(yè) 無形資產(chǎn)評估 評估方法 Cultural creative enterprise intangible assets evaluation problems probing Summary: With the knowledge economy and culture of the rapid development of creative enterprise, culture and creative enterprise of intangible assets evaluation research has a great significance. This article through to the cultural and creative enterprise intangible assets, types, characteristics, the meaning of the values of the impact assessment factors, and the evaluation methods and the limitation of the detailed analysis. Thus better for intangible assets evaluation Keywords: Cultural creative enterprise intangible assets evaluation assessment method 2 目錄 引言 ................................................................................................................................ 3 1 文化創(chuàng)意企業(yè)的含義及種類 .................................................................................... 3 2 文化創(chuàng)意企業(yè)無 形資產(chǎn)的特點 ................................................................................ 3 3 影響文化創(chuàng)意企業(yè)無形資產(chǎn)評估值的相關(guān)因素 .................................................... 4 文化創(chuàng)意企業(yè)無形資產(chǎn)的評估目的對評估值的影響 ...................................... 4 文化創(chuàng)意企業(yè)無形資產(chǎn)的盈利能力和經(jīng)濟(jì)壽命對評估值的影響 .................. 4 文化創(chuàng)意企業(yè)無形資產(chǎn)的成本和成果使用方式對評估值的影響 .................. 5 文化創(chuàng)意企業(yè)無形資產(chǎn)的使用期限對評估值的影響 ...................................... 5 文化創(chuàng)意企業(yè)無形資產(chǎn)的價值實現(xiàn)途徑對評估值的影響 .............................. 6 文化創(chuàng)意企業(yè)無形資產(chǎn)的文化因素對評估值的影響 ...................................... 6 4 文化創(chuàng)意企業(yè)無形資產(chǎn)的評估方法及其局限性 .................................................... 7 市場法 .................................................................................................................. 7 收益現(xiàn)值法 .......................................................................................................... 7 成本法 .................................................................................................................. 8 5 如何強(qiáng)化文化創(chuàng)意企業(yè)無形資產(chǎn)評估工作 ............................................................ 8 6 結(jié)束語 ...................................................................................