Research On The Accounting Treatment Method Of Film And Television Copyright

In recent years,the stimulation of science and technology and domestic demand has not only provided development opportunities for the film and television industry,but also put forward higher requirements for it.In order to obtain more investment and income,as an important asset and key resource of the enterprise,the financial performance of film and television copyright has attracted more and more attention from the management and investors,so the choice of its accounting treatment method is particularly important.However,there are still many deficiencies in this issue.First,the way most enterprises regard film and television copyright as inventory or intangible assets does not match the nature of assets;Second,enterprises are very subjective in some follow-up measurement problems,which may lead to profit manipulation and whitewash statements,resulting in incomparable and unreliable financial data;Third,relevant institutions have not issued appropriate regulations,which is not conducive to standardizing and unifying accounting treatment methods.Therefore,based on the development status of the industry and the cases of listed enterprises,this paper systematically discusses the selection,application and improvement of film and television copyright accounting treatment methods.This paper adopts the methods of literature research,comparative research and case analysis.Firstly,the research on the relevant standard documents and existing research results has laid the theoretical foundation of this paper.Secondly,this paper compares the two main domestic accounting treatment methods of film and television copyright,and analyzes the selection basis,the expected financial consequences,advantages and disadvantages of different methods,and then puts forward several major problems in China’s film and television copyright accounting treatment methods.Thirdly,this paper selects MANGO as a case enterprise to deeply study the characteristics and shortcomings of its model.Finally,based on the above analysis,the article puts forward some suggestions to improve the accounting treatment method of film and television copyright in China.The main research conclusions of this paper are as follows: 1)With the deep integration within the film and television industry,the traditional film and television copyright accounting treatment is no longer suitable for the times,and various enterprises are very casual on specific details,which has a great impact on the quality of accounting information.2)The accounting treatment method first used by MANGO for film and television copyright is in line with the development trend of the industry.Although there are still deficiencies,it is worth promoting in the industry after improvement or serving as a reference for the revision of relevant standard documents.3)Standardizing the accounting treatment method of film and television copyright requires the joint efforts of enterprises,industries and relevant institutions.