会计学院知识库

  随着数字经济的发展，数字内容产业开始进入了成长期，逐渐成为了各国提振经济信心、促进经济复苏的关键引擎。第52次《中国互联网络发展状况统计报告》显示，截至2023年6月，短视频用户规模为102,639万人，用户使用率高达95.2%。短视频的发展，一方面，改变了人们的沟通方式和生产生活方式，让每位短视频用户都有了表达自我的机会。另一方面，推动了IP内涵转化和价值创新，引起了价值的巨大增长。在此背景下，短视频IP依托于巨大的粉丝基础，吸引了资本目光，出现了众多经济交易行为。如果对于短视频IP的价值不能进行合理的估值，可能会使投资者或者企业自身造成投资失误或者决策失误。目前，学术界关于短视频IP价值评估的研究相对较少，因此，本文对短视频IP价值评估进行了深入研究。

  首先，本文系统回顾了有关短视频IP的相关学术成果，深入探讨了价值感知理论、邓巴数字理论、迷因理论对短视频IP价值评估的影响，并对资产评估三大传统方法进行分析，认为收益法相对更加适用于对短视频IP价值的量化评估。其次，对短视频IP的概念进行了梳理，对影响短视频IP价值的因素进行分析，发现在运用收益法时，相关参数的设定确实存在较大的主观判断空间，并且这种方法在实际操作中暴露出一些不足之处，这意味着收益法仍需经过进一步的优化和完善，以更好地贴合实际情况。基于此，本文引入了个别调整系数和单个粉丝价值；对粉丝量与短视频IP价值的关系进行了修正；运用BASS模型对粉丝量进行预测，最终构建了适用于短视频IP价值评估的修正DEVA模型。最后，本文以“无穷小亮的科普日常”这一短视频IP为案例，使用改进后的DEVA模型对其价值进行评估。以期能够为资本投资者提供合理、科学、公允的价值参考，从而帮助他们做出中长期投资的专业客观判断。

    With the development of the digital economy, the digital content industry has begun to enter a growth period, gradually becoming a key engine for countries to boost economic confidence and promote economic recovery. The 52nd Statistical Report on the Development of the Internet in China shows that as of June 2023, the scale of short video users was 1,026.39 million, with a user utilization rate as high as 95.2%. The development of short video, on the one hand, has changed people's communication and production life style, giving every short video user the opportunity to express themselves.On the other hand, it has promoted the transformation of IP connotation and value innovation, causing a huge increase in value.In this context, short video IP, relying on a huge fan base, has attracted the attention of capital and economic trading behavior. If the value of short video IP cannot be reasonably valued, it may cause investment mistakes or decision-making errors by investors or the enterprises themselves. At present, there are relatively few academic studies on the value assessment of short video IP, therefore, this paper conducts an in-depth study on the value assessment of short video IP.

    Firstly, this paper systematically reviews the relevant academic achievements about short video IP, and through in-depth discussion of the impact of value perception theory, Dunbar's digital theory, and the theory of fanaticism on the value assessment of short video IP, and analyzes the three major traditional methods of asset valuation, it is believed that the income approach is relatively more suitable for the quantitative assessment of the value of short video IP. Secondly, after sorting out the concept of short video IP and analyzing the factors affecting the value of short video IP, it is found that there is indeed a large space for subjective judgment in the setting of relevant parameters when applying the income approach, and that this approach exposes some deficiencies in actual operation, which means that the income approach still needs to undergo further optimization and improvement to better fit the actual situation. Based on this, this paper introduces individual adjustment coefficients and individual fan value; corrects the relationship between fan volume and short video IP value; predicts the fan volume by using the BASS model, and finally constructs a modified DEVA model suitable for short video IP value assessment. Finally, this paper takes the short video IP "Infinite Xiaoliang's Science Popularization Routine" as a case study, and uses the improved DEVA model to evaluate its value. It aims to provide capital investors with reasonable, scientific and fair value references, so as to help them make professional and objective judgments for medium- and long-term investment.