Research On The Accounting Of Film And Television Copyright In The Internet Age

With the rapid development of social economy,corporate finance has become the focus of media attention.Recently,the most discussed topic between the financial circle and the media is "LETV event".LETV,as the first IPO listed company in the industry,is the leader of the film and television industry.But in 2016,LETV broke out an unprecedented crisis,resulting in a precipitous drop in share prices and a sharp reduction in assets.After the outbreak of the event,experts and scholars in the industry have explored the root cause of the crisis.Through a large number of studies,it is found that the nonstandard treatment of film and television copyright accounting is one of the root causes.The purpose of this paper is to find the crux of the accounting treatment of film and television copyright in the Internet era through an in-depth study of the current situation of the accounting treatment of film and television copyright in the film and television industry.To seek relevant solutions,in order to optimize the accounting treatment methods of film and television copyright in China's film and television industry,and provide reference suggestions for relevant ministries and commissions to formulate accounting standards and standards suitable for film and television copyright in the Internet era.The highlight of this paper is that the topic is novel,and it takes LETV event as the starting point to deeply explore the accounting treatment of film and television copyright in the network era.By using the method of writing from the small to the big,and writing the accounting treatment of film and television copyright in the network era,we can provide enlightenment for enterprises to establish appropriate and standardized accounting treatment methods in the network era.First of all,this paper adopts the literature research method to study the related literature of film and television copyright accounting at home and abroad,and analyzes the advantages and disadvantages of the existing literature.This paper reviews the historical development of film and television copyright accounting system at home and abroad,and sorts out the relevant theories to guide the analysis of this paper.Secondly,by using the method of on-the-spot investigation,KL,a new online video enterprise,is selected to conduct on-the-spot investigation and further explore the accounting treatment of film and television copyright of KL company.Finally,using the case study method,select the representative film and television enterprises,in-depth analysis of the current situation of film and television copyright accounting treatment,and clear the shortcomings of the current film and television industry.Through in-depth research,this paper analyzes the "characteristics" and "items to be optimized" of KL company's film and television copyright accounting treatment.In order to promote its "characteristics" and improve the "items to be optimized" for the film and television industry accounting standards to provide suggestions and enlightenment.