论文部分内容阅读
文化企业本身的价值在于提供多样化的文化服务以及文化产品,因此企业在运营的全过程中,无形资产都占据了很关键的位置。与有形资产相比来看,无形资产体现为多样性、多元性以及非实物性的基本特征,与之相应的评估模式也可以分成多种。目前的状况下,在发展文化产业的具体实践中,有关部门应当致力于改进评估无形资产的模式,因地制宜健全针对无形资产的基本评估流程。
The value of a cultural business itself is to provide a variety of cultural services and cultural products, so the entire operation of the business, intangible assets occupy a very crucial position. Compared with the tangible assets, intangible assets reflect the basic characteristics of diversity, diversity and non-physical, and the corresponding assessment model can be divided into a variety of. Under the current circumstances, in the concrete practice of developing cultural industries, the relevant departments should devote themselves to improving the mode of evaluating intangible assets and sound the basic assessment procedures for intangible assets according to local conditions.