| Since the 1990 s, knowledge-based economy and information economy occupies the dominant position of economic development, the world economy appeared a lot of new economic management concepts,among these concepts, value based management is widely accepted and used. Meanwhile, the rise of cultural creative economy makes cultural creative enterprise booming. When cultural creative enterprises implementing value based management, one important step is to evaluate their own value rational in order to reflect the trend of the quantitative description and change of value, so that the necessary conditions for maximizing enterprises value can be judged. Therefore, in the new situation, to scientific evaluate the value of cultural creative enterprises is a necessity for promoting the development of culture creative economy, optimizing the value based management of cultural creative enterprises, helping cultural creative enterprises to boom. For this purpose, how to scientific evaluate cultural creative enterprises has become one important subject in the new era of knowledge-based economy background.So, for theses cultural creative enterprises who plan to maximize their value by implementing value based management, one indispensable step is to find a rational evaluation method based on value based management perspective, combined with their own particularity. This article makes some effort following to achieve this method, First, introduces the background and significance of this paper, describes the study contents and study methods, possible innovation, review the domestic and foreign cultural creative enterprises research. Second, combined with the particularity of cultural creative enterprises, analyzes their value drivers and value chain, making preparation for cultural and creative enterprises valuation below. Third, analyzes the relationship between value based management and enterprises evaluation, the applicability of traditional enterprise valuation methods for cultural creative enterprises, the advantages of cultural and creative enterprises valuation based from value management angle, provide evaluate ideas and valuation model, give a clear explanation about the model. Finally, choose Guang Dong Alpha Animation company for valuation model verification.The main innovation of this paper are: innovation of research perspective, valuate the cultural and creative enterprises from both financial and non-financial aspects, make a combination of the two valuation results, which will reflect the impact the of non-financial factors directly; innovation of research content, establish the cultural and creative enterprises’ non-financial factors Evaluation System by analyzing the cultural and creative enterprise value drivers; innovation of research methods, the paper use AHP, questionnaire and comprehensive evaluation for date obtain and analyzes. |