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作 者:田涛
出 处:《金融》2023年第5期1177-1184,共8页Finance
摘 要:基于区块链技术诞生的NFT,为音乐版权带来了公开,透明,流动性强等现实生活中所缺少的特性,并构建出一个全新的,充满活力的交易市场。从版权的保护,使用,分配再到变现的一系列变革为音乐版权无形资产评估注入新的因素。同时在这些天然的技术加持下,现行的无形资产评估方法,即用户模型和收益法,受制于用户参数和创作主体话语权问题,无法在NFT中有效发挥作用,需要植根于NFT,结合其特性重新调适。The NFT (Non-fungible Token), which originated from blockchain technology, brings about a range of features that were lacking in the real world when it comes to music copyrights, such as openness, transparency, and high liquidity. It has also created a completely new and vibrant marketplace. These transformative changes in copyright protection, usage, distribution, and monetization have injected new factors into the evaluation of intangible assets in music copyrights. Moreover, under-pinned by these inherent technologies, the existing methods of assessing intangible assets, namely user models and income methods, are constrained by issues such as user parameters and the authority of creators, rendering them ineffective within the realm of NFT. There is a need to integrate these assessment methods with the unique characteristics of NFT and recalibrate accordingly.
分 类 号:R74[医药卫生—神经病学与精神病学]
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