在三网融合和新媒体迅猛发展的背景下,广电行业的产业化步伐不断加快,作为电视媒体内容资源最核心的节目资料,尤其是许多珍贵的历史事件、不可再现的人文景观、已经过世的时代名人等等,更是广电行业最有价值和竞争力的资源,但是节目资料作为一种可辨识的无形资产,对其价值的科学评估仍然是一个困扰内容资产开发的难题,这种情况对于节目资料的市场化开发和运作带来了难以逾越的障碍。本文拟通过对“顾客感知价值”理论和方法进行分析研究,结合传统的无形资产评估的成本法、收益法和市场法,运用结合分析法和基于“顾客感知价值”的方法对节目资料价值的评估做一些探 Under the background of the triple play and the rapid development of new media, the pace of industrialization of the radio and television industry has been accelerating. As the most central program material of television media content resources, especially many precious historical events, unrecognizable cultural landscapes, Era celebrities and so on, but also the most valuable and competitive resources in the radio and television industry. However, as a recognizable intangible asset, the scientific evaluation of the value of program materials remains a problem that plagues the development of content assets. The market-oriented development and operation of program materials have brought insurmountable obstacles. This paper intends to analyze and study the theory and method of “perceived value of customer”, combining the traditional cost method, income method and market method of intangible assets evaluation, using the methods of combining analytic method and “customer perceived value” Program data to assess the value of some exploration