数字文化企业价值评估研究  

Research on the Value Assessment of Digital Cultural Enterprises

作　　者：胡露雅 赖玥[1] HU Luya;LAI Yue(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545000,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545000

出　　处：《商业观察》2024年第31期43-47,共5页BUSINESS OBSERVATION

摘　　要：近年来,人工智能技术和大数据技术迅猛发展,传统产业正在加速数字化转型,数字文化产业是传统文化产业与数字内容不断融合而出现的新兴产业。随着并购重组等经济活动愈加频繁,对于该行业进行合理的企业价值评估迫在眉睫。基于其行业特点和价值构成,文章构建EBO模型和BS模型的组合模型,选取代表案例进行评估实操,以期为数字文化企业价值评估提供可行思路。In recent years,the rapid development of artificial intelligence technology and big data technology has accelerated the digital transformation of traditional industries,and the digital cultural industry is an emerging industry that emerges from the continuous integration of traditional culture industry and digital content.As economic activities such as mergers and acquisitions and reorganization become more and more frequent,it is urgent to carry out a reasonable enterprise value assessment for this industry.Based on its industry characteristics and value composition,this paper constructs a combination model of EBO model and BS model,and selects representative cases for evaluation practice,in order to provide feasible ideas for the value evaluation of digital cultural enterprises.

关 键 词：数字文化企业 企业价值评估 EBO模型 BS模型 

分 类 号：F49[经济管理—产业经济]