| Cultural and creative industries to optimize and upgrade industrial structure,promote economic development significance. China’s cultural and creativeindustries development is still in its infancy, and the value of intangible assetsassessment of the cultural and creative enterprises is the focus of concern inmany developed countries, the cultural industry.Intangible assets is an important part of corporate assets in an economicfactor is indispensable in the production and operation. With the in-depthdevelopment of the market economy, China is gradually starting to focus on theevaluation of intangible assets theory. China’s accession to the WTO, theshortcomings of the assessment of intangible assets exposed, intangible assetsare ignored, leakage assessment, abuse assessment are common occurrences, theloss is very serious. In recent years, China’s property market has become moreactive and norms, which provide more development opportunities for thedevelopment of intangible assets evaluation. The purpose of this study is to findeffective ways for a correct understanding of the intangible assets, a reasonable assessment of the intangible assets.The focus of this paper is a reasonable method of evaluation of intangibleassets. First, the article comprehensively reviewed the research on the culturaland creative industries at home and abroad. Followed by the definition ofintangible assets on the cultural and creative industries, characteristics andtheoretical basis. Again, I try to will evaluate the theories and methods tosummarize and induction-related discussion and selection of the parameters ofthe income approach, to explore the intangible assets evaluation methodssuitable for a particular economic environment of China’s cultural and creativeindustries. Further by the return on investment model for the valuation ofintangible assets, and practical application to the valuation of intangible assets ofthe listed company Huayi Brothers, and thus preserve and increase thereplenishment of the cultural and creative industries, strengthen brand effect,promote the restructuring of property rights to accelerate the production andoperation such as with the international market significance. |
