Research On The Calculation Of The Intellectual Assets In FB Group

Cultural enterprises are the backbone of support cultural industries prosperity, with the vigorous development of cultural industries, cultural company’s core assets has become an important issue, the question of measurement of core assets are also increasingly prominent. Intellectual assets and human assets constitutes a cultural reason that the company’s core assets, human resources, intellectual capital is the core of cultural assets, mainly due to cultural enterprises are "thin thick asset efficiency" of the enterprise, the spirit of production to meet consumer demand for products, then the employee is to create benefits for enterprises to create a major force. If you can not accurately measure the result of accounting information is untrue, undervalued assets. In this way managements of enterprise, and investors should not make the right decisionsThe paper analyses a big amount of the domestic and foreign literature to explain the necessity of the calculation of intangible assets and define the conceptions of human assets, intellectual assets and intangible assets from the analysis of development of cultural industry in China and the calculation of intangible assets in FB Group, and all these could explain the disadvantages of current measures of the calculation of intangible assets and the reasons of those disadvantages. Therefore, this paper can be divided into five parts: In the foreword, the writer who believes in the necessity and urgency of a set of feasible calculating measures introduces the basic development and situation of domestic and overseas cultural industry and the development of calculation of intangible assets, and on the other hand, the writer also builds up the framework of the entire paper and the measures of the research and the solutions of the problems. In chapter one, the writer explains the conceptions of human assets, intellectual assets, intangible assets, intellectual capital, and the theories of the confirmation and calculation of intangible assets. The chapter two is the theoretical foundation of the entire paper. The chapter three is the key part which introduces the calculation of FB Group and its disadvantages. In chapter four, the writer points out the solutions of how to solve the problems of the research examples and exploring experience including enlarging the confirmation of intangible assets, calculating the intellectual assets and human assets.