Research On Evaluation Of Financial Leasing Of Scripts

As the soft power of one city,the cultural and creative industries are gradually receiving more and more attention from the market,and their contribution rate in the GDP of the leading cities is also increasing year by year.Within the cultural and creative industries,the maj ority of SMEs and intangible assets are the main features,which poses a maj or challenge to the financing link in the entire industry chain.This paper introduces the concept of financial leasing of intangible assets.Intangible assets financing leasing is not an emerging concept in the world.In the United States,a large number of small enterprises have obtained the right to use some high-quality software,systems and other commodities in the form of financial leasing.In Europe,the creation of financial leasing with scripts as leasing items is also emerging.Then the applicability of this emerging financing method in China and the pricing model in the transaction process are the focus of this paper.This paper selects the intangible assets of the copyright of film and television scripts as the starting point,and analyzes the factors such as the current situation of the industry,development trends,laws and regulations,and demonstrates the feasibility of the cultural and creative industries to carry out financial leasing business in China.Then,the external environment and internal environment of the scripted financial leasing were discussed separately.The external social,technical,economic,policy,and internal needs were further analyzed to explore the factors affecting the value of cultural financing leasing products.And try to solve the pricing problem of the copyright of film and television scripts in the process of financing leasing through the technical means of asset appraisal.This paper analyzes the applicability of various basic evaluation methods in the financing of intangible assets.Based on the AHP analytic hierarchy process,I built a model for the single intangible assets splitting of the overall intangible assets of film and television works.And used this model to get the weight of each individual intangible asset in the selected case,and then the evaluation value of the copyright of the film and television script is obtained.At the end of the paper,through the tentative evaluation of the case,the ask price and bid price of the script during the financial leasing transaction was obtained.Although in the process,the main idea is to turn expert opinions into quantitative indicators,to some extent,it still cannot be separated from the subjectivity of the expert scoring process.However,by controlling the range of scoring groups and consistency testing,it has been possible to draw more accurate conclusions.In recent years,domestic research has been less involved in financing leasing of intangible assets.For the theoretical research and practice of financial leasing,it has always stayed on the financing lease of more mature fixed assets and equipment.The concept of intangible assets financing leasing has just become a hot topic in the past China Import and Export Expo.This paper innovatively carries out the logical combing and model construction of related content,and makes some explorations on the future development of the intangible asset finance leasing business in theory and evaluation process.