会计学院知识库

  创意经济是当前世界文化经济发展的最新趋势之一，以IP为核心的内容产业是创意经济的核心。网络文学IP以其源源不断的内容为其他产业注入活力。随着互联网技术的不断发展，网络文学的规模不断扩大，越来越多的优秀网络文学作品被人们注意到。本世纪初，阅读网络文学还是只有部分读者喜爱的小众文化，现如今已经成为拥有一定国民度的大众爱好。网络文学以其独特的衍生能力，与影视、动画等产业领域相互渗透，以IP的形式打破读者规模的瓶颈，将精彩的文学内容以不同形式呈现给更多的人。目前，如何挑选更加优质的网络文学IP，如何评估网络文学IP在衍生转化中的价值，如何营造一个健康发展的网络文学市场，是我们现阶段面临的问题。

  在评估网络文学IP的转化价值时，本文首先分析相关影响因素，引入桑子文、金元浦的IP转化价值评估思路，预测网络文学IP在各种衍生场景下进行开发的收益额，再考虑折现率和分成率等因素，得到最终转化价值，从而为网络文学IP交易市场上买卖双方的交易定价提供参考。在收益期限上，进过分析网络文学IP改编情况发现，在电视剧的改编过程中收益期一般不超过 3 个月，在动画、广播剧改编过程中收益期一般不超过 4个月。在折现率上，本文采用风险累加法计算折现率。在分成率上，本文从具体的衍生开发场景出发，分析收益来源，最终得出分成率。

  在建立了收益预测模型并提出相关参数的计算方法后，本文以《枭起青壤》为案例，首先对其进行了初步的评价，之后对该作品的转化价值进行了详细的评估，并最终得出《枭起青壤》的转化价值为1147万元。这一结果为我们了解网络文学IP的市场价值提供了重要的参考依据。

    Creative economy is one of the latest trends in the development of world cultural economy, and the content industry with IP as the core is the core of creative economy. Network literature IP injects vitality into other industries with its endless content. With the continuous development of internet technology, the scale of online literature is expanding, and more and more excellent online literature works are noticed by people. At the beginning of this century, reading online literature was still a minority culture that only some readers loved, and now it has become a popular hobby with a certain degree of nationality. Network literature, with its unique derivative ability, permeates with film and television, animation and other industrial fields, breaks the bottleneck of reader scale in the form of IP, and presents wonderful literary content to more people in different forms. At present, how to choose a better IP of online literature, how to evaluate the value of IP of online literature in derivative transformation, and how to build a healthy and developing online literature market are the problems we are facing at this stage.

    When evaluating the conversion value of online literature IP, this paper suggests firstly analyzing the relevant influencing factors, introducing the IP conversion value evaluation ideas of Sang Ziwen and Jin Yuanpu, predicting the income of online literature IP development in various derivative scenarios, and then considering the discount rate and sharing rate to get the final conversion value, thus providing reference for the transaction pricing of buyers and sellers in the online literature IP trading market. In terms of the income period, after analyzing the IP adaptation of online literature, it is found that the income period is generally less than 3 months in the adaptation of TV dramas and 4 months in the adaptation of animation and radio dramas. On the discount rate, this paper uses the risk accumulation method to calculate the discount rate. On the share rate, this paper starts from the specific derivative development scenario, analyzes the source of income, and finally gets the share rate.

   After establishing the income prediction model and proposing the calculation method of relevant parameters, this paper takes "Owl from Green Soil" as a case, first makes a preliminary evaluation, and then makes a detailed evaluation of the transformation value of this work, and finally comes to the conclusion that the transformation value of "Owl from Green Soil" is 11.47 million yuan. This result provides an important reference for us to understand the market value of online literature IP.