The Listed Enterprise Of Film And Television Value Evaluation Research In Our Country

In recent years, film industry in China entered in the era of rapid development, since the Huayi Brothers listed company in Growth Enterprises Market in our country t in 2009, more and more film industries listed company through the gem, shell, overseas listing, all kinds of ways to enter into the stock market. In the third plenary session of the eighteenth decision about cultural industries there was the expression: "promote the culture cross-regional, cross-trade and cross-ownership enterprises, mergers and reorganization". The film industry is a important field in cultural enterprises in t in investment and financing phenomenon. By 2014 in China’s a-share market there have been More than twenty acquisition cases involving the film and television companies. So assessment is particularly important to film and television enterprise valuing,basing on the investment and financing, financing decisions and the need of corporate governance.First of all, the existing enterprise value is enumerated in this paper, basing on the enterprise valuing assessment of the related concepts and the existing theories of enterprise valuing perspective summarized on the basis of the commonly using evaluation methods, including based on the book – including the book value of the enterprise, the replacement cost method and the liquidation value method, income method, market value method, the added value of economic law, the option evaluation method. Then in this paper, the characteristics of film and television companies are analyzed, and analyzed the applicability of various methods, through the above-mentioned various evaluation methods and the feature of film and television enterprise contrasting, as so as to find out the suitable for evaluation of the film and television enterprise value added value of economic law and the option evaluation method, then build the added value of economic law and the combination evaluation method model, respectively to the film industry’s ability to create value for the existing and potential to evaluate the ability to create value. Finally, policy, film and television in China as a case, this paper analyses the evaluation model of the application.Through the study of this article, the film industry facing opportunities and challenges nowadays, it provides the theory of power, for film and television enterprises is undervalued in the market, it can provide the decision-making for investment and financing way of thinking, to the film and television on the enterprise valuing appraisal method,it provides a more reasonable choice. At the same time, put forward some Suggestions on the financial decisions of the firm. through the research of this article case- Huace Film & TV enterprise valuing assessment.