文化版权的价值评估研究

发布时间：2018-03-07 02:03

本文选题：版权价值　切入点：实物期权　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前我国文化产业发展日渐兴盛,文化产业的需求不断增长,但文化产品价值评估体系仍有待建立并完善,缺乏一套能被市场所认可的评估标准和体系。版权作为一种重要的知识产权,对其经济价值做出有效评估意义重大,有利于企业资产的优化组合和合理配置,同时有利于企业的长远发展。目前国内外对版权价值评估的研究基本都是采用收益法,模型方法较为单一,缺乏定量与定性分析相结合的研究;而且很多研究分析都是基于无形资产价值评估,没有结合到版权的性质特点。考虑到研究现状和传统收益法的缺陷,本文引入实物期权方法以评估版权价值。实物期权法关注了版权的期权特性,能够有效地把握不确定性和灵活性所产生的价值。具体的结构如下:首先归纳总结了国内外研究理论与方法,从传统的三种价值评估方法出发,评述其优劣点,指出其适用性和局限性。然后,引出实物期权定价方法,构建版权价值评估的核心思路,并结合实际案例进行实证分析。接下来,本文从版权的交易方着手,以博弈论相关知识为基础建模,提出了一个版权价值评估的双寡头期权博弈模型,从竞争博弈角度分析对版权价值产生影响的作用机制。最后,总结全文,提出对于版权价值估值的相关建议。
[Abstract]:At present, the development of cultural industry in our country is flourishing day by day, and the demand of cultural industry is increasing, but the value evaluation system of cultural products still needs to be established and perfected. Lack of a set of evaluation standards and systems that can be recognized by the market. Copyright, as an important intellectual property right, is of great significance for the effective evaluation of its economic value, which is conducive to the optimal combination and rational allocation of enterprise assets. At the same time, it is beneficial to the long-term development of enterprises. At present, the domestic and foreign research on copyright value evaluation is based on income approach, the model method is relatively single, lack of quantitative and qualitative analysis of the combination of research; Moreover, many studies and analyses are based on the valuation of intangible assets and do not take into account the nature of copyright. This paper introduces the real option method to evaluate the value of copyright. Can effectively grasp the value of uncertainty and flexibility. The specific structure is as follows: first, summarized the domestic and foreign research theories and methods, from the traditional three value evaluation methods, comments on their advantages and disadvantages, It points out its applicability and limitation. Then, it draws out the real option pricing method, constructs the core idea of copyright value evaluation, and carries on the empirical analysis combined with the actual case. Based on the relevant knowledge of game theory, a duopoly option game model is proposed to evaluate the value of copyright. The mechanism of influence on copyright value is analyzed from the perspective of competitive game. Put forward the value of the value of copyright valuation of the relevant recommendations.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G124

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