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文化企业能否获得足够的资金支持,以维持其生存并发展壮大,是我国文化产业发展所面临的主要问题之一。本文基于德国对文化产业的融资实践,分析德国文化产业在融资中使用的融资工具及无形资产评估方法后,建议在融资来源多元化的同时,考虑夹层融资作为扶持我国中小型文化企业的主要融资工具;在评估文化企业无形资产方面,推广使用期权法,并将实际期权设计在融资方案内,增加融资的可得性。文化产业是较为典型的高风险高收益产业。文化产品
Whether cultural enterprises can get sufficient financial support in order to maintain their existence and grow is one of the major problems facing the development of China’s cultural industries. Based on the German practice of financing for cultural industries and analyzing the financing tools and intangible assets evaluation methods used by German cultural industries in financing, it is suggested to consider mezzanine financing as the main financing for supporting small and medium-sized cultural enterprises in our country. Tools; In the assessment of intangible assets of cultural enterprises, the promotion of the use of options law, and the actual options in the financing program designed to increase the availability of financing. Cultural industries are more typical high-risk and high-yield industries. Cultural products