作者 | 徐祥 |
姓名汉语拼音 | Xu Xiang |
学号 | 2021000008013 |
培养单位 | 兰州财经大学 |
电话 | 15870617875 |
电子邮件 | 1422887585@qq.com |
入学年份 | 2021-9 |
学位类别 | 专业硕士 |
培养级别 | 硕士研究生 |
一级学科名称 | 资产评估 |
学科代码 | 0256 |
第一导师姓名 | 苏耀华 |
第一导师姓名汉语拼音 | Su Yao Hua |
第一导师单位 | 兰州财经大学 |
第一导师职称 | 副教授 |
第二导师姓名 | 刑铭刚 |
第二导师姓名汉语拼音 | Xing Ming Gang |
第二导师单位 | 华龙证券股份有限公司 |
第二导师职称 | 资产评估师 |
题名 | 数字音乐版权价值评估——以付费音乐 《最伟大的作品》为例 |
英文题名 | Valuing Digital Music Copyrights-An Example from the Paid Music "Being a Big Work |
关键词 | 数字音乐版权 无形资产评估 感知价值理论 收益分成法 |
外文关键词 | Digital Music ;Intangible asset valuation ;The theory of perceived value ;Valuation of intangible assets |
摘要 | 近年来,伴随着互联网技术的飞速进步,中国陆续推出了旨在规范数字音乐市场的多项政策。这些措施不仅与音乐平台技术的不断更新保持一致,而且显著促进了网络音乐平台企业的扩张。尽管行业发展迅速,但也伴随着版权纠纷等一系列问题的增多。此外,数字时代下,音乐产业与互联网技术的紧密结合,为该行业开辟了新的增长途径,这种融合不仅推动了音乐领域的创新发展,而且更加强调了对数字音乐版权价值进行评估的重要性。基于这一背景,本研究采用多元线性回归分析方法,探究了在互联网环境中多种因素对数字音乐收益的影响,并通过收益分层法评估数字音乐版权的价值。此外,本文还将对评估方法的结果进行敏感性分析,以便对其准确性进行深入探讨。 本项研究在开篇部分明确了研究背景、其理论及实践上的重要性,并随即介绍了所采用的研究方法和其预期贡献。此外,本文综述了国内外关于数字音乐版权保护和数字音乐版权评估方法的相关文献,明确数字音乐相关版权定义本研究首先对数字音乐版权的定义及其理论基础进行了分析,建立了研究的基本框架。在应用层面,文章采纳了收益法作为数字音乐版权价值评估的主要方法。通过深入分析,确定了评估过程中必须考虑的关键参数,为进一步的价值评估提供了坚实的基础。在数字音乐收益预测方面,本文研究分析确定了五个主要解释变量对于数字音乐版权收益的显著影响:QQ音乐及网易云平台的评论数、音乐人在QQ音乐及网易云的粉丝总数、专辑评分、演唱会活动及版权方。结合搜集到的历史数据,构建了回归模型,去预测数字音乐未来产生的收益。在建立了一个针对数字音乐专辑付费下载收益预测的模型之后,本研究通过数据检索与文献综述的方式,确定了收益期限的参数,进一步地,采用了针对性风险调整方法,以确保收益率的准确性和可靠性。本文还将2022年数字音乐销量前100名的专辑数据运用于多元线性回归方程以验证模型的合理性。选取截至2023年6月销量第一的数字专辑《最伟大的作品》作为案例研究,运用收益分层法评估了其版权价值,并对评估结果的合理性进行了讨论。在论文的结尾,总结了整体研究,并对研究中遇到的局限性进行了讨论。 |
英文摘要 | In recent years, along with the rapid advancement of Internet technology, China has introduced a number of policies aimed at regulating the digital music market. These measures have not only kept pace with the continuous updating of music platform technology, but have also significantly facilitated the expansion of online music platform companies. Despite the rapid development of the industry, it has also been accompanied by an increase in a series of problems such as copyright disputes.In addition, the close integration of the music industry and Internet technology in the digital era has opened up new avenues of growth for the industry, and this integration not only promotes the innovative development of the music field, but also reinforces the importance of assessing the value of digital music copyright. Based on this background, this study adopts multiple linear regression analysis to explore the impact of multiple factors on digital music revenue in the Internet environment, and assesses the value of digital music copyrights through the revenue stratification method. In addition, this paper will conduct a sensitivity analysis of the results of the assessment method in order to explore its accuracy in depth. This study clarifies the background of the study, its theoretical and practical importance in the opening part, and then introduces the research methodology adopted and its expected contribution. In addition, this article reviews the relevant domestic and international literature on digital music copyright protection and digital music copyright valuation methods, and clarifies the definition of digital music-related copyrights This study first analyzes the definition of digital music copyrights and its theoretical foundations, and establishes the basic framework of the study. At the application level, the article adopts the income approach as the main method of digital music copyright value assessment. Through in-depth analysis, the key parameters that must be considered in the evaluation process are identified, providing a solid foundation for further value assessment. In terms of digital music revenue prediction, the research and analysis in this article identifies the significant impact of five major explanatory variables on digital music copyright revenue: the number of comments on QQ Music and NetEase Cloud platforms, the total number of musicians' fans on QQ Music and NetEase Cloud, album ratings, concert activities and copyright parties. Combined with the collected historical data, a regression model was constructed to predict the future revenue generated by digital music. After building a model for predicting revenues from paid downloads of digital music albums, this study determines the parameters of the revenue term by means of data search and literature review, and furthermore, adopts a targeted risk-adjustment methodology to ensure the accuracy and reliability of the rate of return. This paper also applies the data of the top 100 selling digital music albums in 2022 to the multiple linear regression equation to validate the rationality of the model. The digital album "The Greatest Hits", which is the number one selling album as of June 2023, is selected as a case study, and its copyright value is assessed by applying the yieldstratification method, and the reasonableness of the assessment results is discussed. At the end of the paper, the overall study is summarized and the limitations encountered in the study are discussed. |
学位类型 | 硕士 |
答辩日期 | 2024-05-26 |
学位授予地点 | 甘肃省兰州市 |
语种 | 中文 |
论文总页数 | 64 |
参考文献总数 | 49 |
馆藏号 | 0005925 |
保密级别 | 公开 |
中图分类号 | F273.4/42 |
文献类型 | 学位论文 |
条目标识符 | http://ir.lzufe.edu.cn/handle/39EH0E1M/37197 |
专题 | 会计学院 |
推荐引用方式 GB/T 7714 | 徐祥. 数字音乐版权价值评估——以付费音乐 《最伟大的作品》为例[D]. 甘肃省兰州市. 兰州财经大学,2024. |
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