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1、AbstractAbstractContradictorypeople'sgrowingmaterialandculturalneedsofthesocialproductiveforcesandbackwardbetweentheculturemediacompaniesdecidedasanemergingindustry,itmustberapiddevelopmentinthefuture.Cultureasanimportantproductivity,rapiddevelopmenthasgrownup,hasamoreprominentpositionandro
2、leinthenationaleconomy.Withtheprosperityanddevelopmentofmarketeconomy,cultureandmediaindustryhasincreasinglybecomethetoppriorityofpeople'slives.Itsintrinsicvaluewillincreasinglybeinvestors,businessmanagersandgovernmentvalued,makingassessmentofthevalueofculturalmediacompanieshasbecomeaninevi
3、tabletrend.Thus,thesearchfortheoriesandmethodsforassessingtheintrinsicvalueofculturemediacompanies,forthedevelopmentofmodernsocietyandeconomyhasanindispensablerole.Ohlsonmodel(Olsonmodel)isastocksharepricemodelwidelyusedinforeigncountries,whichisthebusinessvaluationandaccountinginformationi
4、ntheannualreportoftheenterprisecombinedenterprisevaluegreatlyenhancedthereliabilityandobjectivityoftheassessment.Inaddition,accordingtotheideaofresidualincomeOhlsonmodel,managersshouldpayattentiontotheextraordinarycorporateearningscreated,namelytheabilitytoresidualincome.Therefore,thisartic
5、lewillLogisticModelusedtopredicttheexpectedfutureearnings,theaccountingdatawerefittedwiththeLogisticModelgreatlyavoidsubjectiveforecastingerrorsarising.Inthispaper,theoreticalresearchandcasestudymethodofcombiningtheOhlsonmodelisappliedtoassessthevalueofculturalmediacompanies,andaccordingtot
6、heirowncharacteristicsofthemodelisimproved.ThisarticlewillOhlsonvaluationmodelisappliedtoHuayiBrothersEnterprises,thefindingsindicatedthattheassessmentoftheclosingpriceofthestockhasahighsimilarity,bycomparativeevaluationwiththeclosingpriceoftheoutstandingsharesofstock,itcanbeseenonthecompan
7、y'svalueOhlsonmodelhaveamorestrongpredictiveIVAbstractpower.Fromtheassessedvalueandtheactualflowofthestockmarketvalue,webelievethatthecompany'svalueOhlsonmodelhasastrongpredictiveability.Keywords:enterprisevaluation;Ohlsonmodel;residualincomesources;Cult
