Research On Evaluation Of Film And Television Cultural Enterprises From The Perspective Of Social Benefit

With the country's continuous attention to the cultural industry,and the people began to pay more attention to their cultural life,the cultural industry is increasingly prosperous.China's cultural industry has dual attributes: political attributes and industrial attributes,which determine that cultural enterprises have dual benefits: social benefits and economic benefits.Because of the double benefit of cultural enterprises,the requirement of evaluation of cultural enterprises is different from that of general enterprises.The relevant standards for asset appraisal point out that we should consider the impact of social benefits on enterprise value when evaluating the value of cultural enterprises.Film and television drama is one of the popular cultural forms,which has a profound impact on people's outlook on life,values and the world.Therefore,we need to take economic and social benefits into consideration when evaluating the value of film and television culture enterprises.However,the traditional methods only consider economic benefit when evaluating the value of film and television culture enterprise,which cannot solve the contradiction of double benefit.The misevaluation will induce the film and television culture enterprises to pay excessive attention to economic benefits.Therefore,this paper will study the value evaluation of film and television culture enterprises from the perspective of social benefits,and explore the value evaluation model of film and television culture enterprises from the perspective of social benefits,so as to make up for the deficiencies of traditional evaluation methods.Based on the current research status in China,this paper firstly reviews the research at home and abroad on enterprise value evaluation model,cultural enterprise value evaluation and social benefit evaluation of cultural enterprise,and then sorts out the relevant theories of enterprise value,which providing literature support and theoretical basis for this paper.Secondly,combined with the reality,this paper deeply analyzes the development environment and characteristics of Chinese film and television cultural enterprises,and summarizes the characteristics of value evaluation of film and television cultural enterprises,then analyzes the limitations of three traditional evaluation methods,and finds their common defects--The impact of social benefits on corporate value is not considered.Based on this,it is proposed that the value of film and television cultural enterprises should be evaluated from the perspective of social benefits.After analysis,the value evaluation structure of film and television cultural enterprises from the perspective of social benefits is divided into economic benefit value evaluation and social benefit value evaluation.So,the evaluation model of film and television cultural enterprises from the perspective of social benefits combines the economic value evaluation and the social benefit evaluation,reasonably reflects the value contribution of social benefits to the enterprise.Then it analyzes the significance and feasibility of the application of AHP(Analytic Hierarchy Process)-FCE(Fuzzy Comprehensive Evaluation)model in social benefit evaluation,and introduces the general procedure of social benefit evaluation based on AHP-fuzzy comprehensive evaluation method.Finally,take Zhejiang Huace Film and TV Co.,Ltd.as an example.Analyze the differences between the results of this model and the traditional evaluation methods and get inspiration.