会计学院知识库

近年来，我国加快文化建设，文化发展日益繁荣，开创了中国特色社会主义文化建设新局面。中国电影是中国文化的重要组成部分，大力繁荣发展电影产业，对于加强社会主义文化建设具有重要意义。从我国的电影行业现状分析，“十二五”时期，电影行业迅猛发展，全国电影总票房连年攀升，国外影视巨头进入中国影视市场，国内影视企业的竞争日益加剧。“十三五”以来，相关负责部门相继采取了一系列监管措施，如加强审核电影内容和题材、限制演员的高额片酬、严加监管影视企业和艺人的纳税行为等，收束了影视企业的无序发展。在2020年至2023年年初，新冠疫情对影视行业造成了巨大的影响，许多影视公司陷入了净利润亏损的窘境，同时，随着网络技术和视频软件的不断发展，固有的传播边界被打破，对我国传统影视公司的盈利模式产生了影响。电影产业面临新的机遇和挑战，部分影视公司开始探索全产业链布局，延伸产业链条，扩展新的利润增长点，提高企业的盈利水平。在此背景下，对影视企业来说探索一个可持续健康发展的盈利模式是至关重要的。

本文选取国有企业中影股份为研究对象进行案例分析，基于盈利模式要素理论、微笑曲线理论、协同效应理论对其盈利模式进行研究。首先，对中影股份的全产业链进行梳理，分析盈利模式的构成要素, 即利润点、利润对象、利润杠杆及利润屏障；其次基于协同效应的角度,从经营协同、管理协同、财务协同三方面选取指标对中影股份的盈利模式进行评价；最后结合财务评价，以全产业链布局为导向，发现中影股份的盈利模式存在电影制作内容主题单一、过度依赖进口影片发型、院线影院市场占有率低等问题。针对其反映出的问题，提出提升影片质量、拓展海外市场、加强影院管理等优化建议，为中影股份在行业中起到引领作用提供一些可供参考的建议。

In recent years, China has accelerated its cultural construction with increasing cultural prosperity, ushering in a new situation of socialist cultural construction with Chinese characteristics. Chinese film is an important part of Chinese culture, and vigorously flourishing and developing the film industry is of great significance for strengthening socialist cultural construction. From the analysis of the current situation of China's film industry, during the 12th Five-Year Plan period, the film industry developed rapidly, the total box office of the national film rose year after year, foreign film and television giants entered the Chinese film and television market, and the competition of domestic film and television enterprises became increasingly intensified. Since the 13th Five-Year Plan, the relevant departments have taken a series of regulatory measures, such as reviewing the content and subject matter of films, limiting the high remuneration of actors, seriously dealing with inferior entertainers, and strictly supervising the tax behavior of film and television enterprises and entertainers, which has restrained the disorderly development of film and television enterprises. At the beginning of 2020-2023, the novel coronavirus pandemic has exerted a huge impact on the film and television industry, with many film and television companies falling into a predicament of net profit loss. Meanwhile, with the continuous development of network technology and video software, the inherent transmission boundary has been broken, which has an impact on the profit model of Chinese traditional film and television companies. The film industry is facing new opportunities and challenges. Some film and television companies have begun to explore the layout of the whole industrial chain, extend the industrial chain, expand new profit growth points, and improve the profitability of enterprises. In this context, it is crucial for film and television enterprises to explore a sustainable and healthy profit model.

In this paper, China Film Shares, a state-owned enterprise, is selected as the research object for case analysis, and its profit model is studied based on the whole industrial chain, Adrian's profit model element theory and smile curve theory. First, the whole industrial chain of China Film Shares is sorted out, and the components of the profit model are analyzed, namely, profit point, profit object, profit leverage and profit barrier. Secondly, it evaluates the profit model from the perspective of synergistic effect, and selects indicators from three aspects of operating synergy, management synergy and financial synergy to evaluate the profit model of China Film Shares. Finally, based on the financial evaluation and the layout of the whole industrial chain, it is found that the profit model of China Film Shares has problems such as single film production content theme, low market share of cinemas and low efficiency of asset management.In view of the reflected problems, the paper puts forward optimization suggestions such as improving film quality, expanding overseas markets, strengthening cinema management, etc., and provides some suggestions for China Film Shares to play a leading role in the industry.