4、据ABSTRACTABSTRACTWith the further reform and continuous development of China's cultural systemand the Internet economy, there is a new round of opportunities in China’s culturalindustries. The cultural industry is facing a new round of capital restructurin
5、g andintegration of resources. It is not only brings opportunities to the development ofcultural enterprises, but also puts forward the higher requirements in the field of assetvaluation of intangible assets, especially in the field of intellectual propert
6、yassessment.Film enterprise belongs to the cultural industries, who has a “asset-light”structural feature and greater uncertainty with a Non-standard value creation process,long production cycle and earnings lagged. The feasibility of assessment has beenqu
7、estioned when using the traditional evaluation methods to assess film enterprise, theinnovation of valuation methods and models will be imminent. This paperdemonstrated a real situation that is only use of traditional business valuation methodscan not be s
8、cientific and rational assess enterprise value in nowadays, by analyzingthe characteristics of the film business assets and operations. Besides, this paperexplores the feasibility based on the combination of
