关于对电影放映收入会计处理的思考

电影放映收入是电影企业的主要收入来源,对电影产业具有至关重要的影响。文章以电影著作权会计为基础,解析了目前电影放映收入会计处理存在的＂总额法＂和＂净额法＂之问题,阐释了电影放映收入的理论内涵,提出了正确处理放映收入的建议。     

从电影院线公司的影院欠款看电影市场的前景

电影产品从制作到放映的整个过程中,需要经过制片方、发行方、院线、影院这四个主要的环节。在影片流转的过程中作为电影产业链上的各个环节为电影的放映和推广发挥着各自不可忽视的作用,同时作为经营方该产业链上的各个节点有着各自的利益诉求,只有充分协调好各环节的利益分配,才能促进我国电影产业的良性发展。本文针对电影院线公司与终端影院之间目前普遍存在的分账片款结算不及时的矛盾加以分析,为解决双方问题、促进电影市场良性发展做一些探讨。     

我国电影产业投融资主体的博弈关系分析

我国电影产业投融资市场上存在着众多的主体,而这些主体之间又存在着错综复杂的关系。本论文利用博弈论对电影企业与银行、电影企业与广告主之间的博弈关系进行了分析,揭示了电影产业不同投融资主体之间相互制约、相互作用的规律,并指出提高不同投融资主体间博弈均衡水平的路径选择。     

电影产业资本运营现状分析

一,相关概念及界定 (一)电影产业概念 电影产业是指以电影的制片、发行、放映三个行业为主,同时包括电影的后产品开发(如音像制品、相关图书及玩具等)以及与电影相关的演艺经纪、广告、电影频道、影评等相关产业.     

我国电影版权证券化的问题及解决方法

近几年来,我国电影票房急速增长,电影产业规模迅速壮大。与蓬勃发展的电影市场形成鲜明对比的是电影企业的融资困难。本文介绍了在美国已经成熟运用的电影版权证券化这种融资模式,总结了美国电影版权证券化的经验。通过我国与美国的对比分析,归纳了我国目前实施电影版权证券化所具备的条件和不足,并且针对不足提出了改进办法。     

青年导演于天使融资之初探

随着私募股权基金(Private Equity Fund,PE Fund,以下简称PE)的发展,我国影视融资在经历了电影PE强力助推后,在发展速度与规模上获得了大幅度提升,但随着我国电影产业的深度发展,知名导演与青年导演的市场参与角色的分工定位、商业大制作与中低成本的配比关系等产业结构性问题日益凸显,本文通过对青年导演融资现状、风险投资所处阶段与特征等进行分析,提出发展电影天使投资,以求寻找出一套缓解影视融资问题与窘局的方案。     

中国上市电影公司投融资匹配性研究

本文采用上市电影企业财务数据,分析电影企业投融资匹配的情况。结果表明,电影企业投资主要依靠外源融资,内源融资支撑不足;从投融资数量期限匹配性看,经营现金流不能匹配投资需求,多数电影企业持有过多的流动性资产,但资产质量较低;从资产属性匹配来看,电影企业专用性资产占比较低,但呈现出一定的上升趋势;从投融资质量匹配性看,电影企业投资质量不高,且过多依赖外源融资支撑扩张。进一步研究发现,提升投资质量,拓宽融资渠道,实现多元和稳定增长的收入和利润,是电影企业提升投融资匹配性的重要方式。     

关于继续实施支持文化企业发展若干税收政策的通知

财税[2014]85号各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局,新疆生产建设兵团财务局,广东分署、各直属海关：为贯彻落实《国务院办公厅关于印发文化体制改革中经营性文化事业单位转制为企业和进一步支持文化企业发展两个规定的通知》（国办发[2014]15号）有关规定,进一步深化文化体制改革,促进文化企业发展,现就继续实施支持文化企业发展的税收政策有关问题通知如下：一、新闻出版广电行政主管部门（包括中央、省、地市及县级）按照各自职能权限批准从事电影制片、发行、放映的电影集团公司（含成员企业）、电影制片厂及其他电影企业取得的销售电影拷贝（含数字拷贝）收入、转让电影版权（包括转让和许可使用）收入、电影发行收入以及在农村取得的电影放映收入免征增值税。一般纳税人提供的城市电影放映服务,可以按现行政策规定,选择按照简易计税办法计算缴纳增值税。     

对中国电影产业市场环境及营销策略分析

这篇论文是一篇对中国电影产业市场环境及营销策略的分析报告.总共包含了四章.首先,第一章对中国电影的发展史进行了简要的回顾;然后,第二章是关于中国电影市场环境在过去二十年间发生的变化的概述;其次,第三章对现阶段中国电影产业应该采取何种市场营销策略以促进其更好地发展进行了深入的分析;最后.第四章将会谈到在加入了WTO之后将会给中国电影产业带来哪些机遇和挑战.总的来说,本论文对中国电影产业的分析研究可以概括为以下三个方面:对中国电影产业的发展回顾以及现状分析;揭示目前存在于中国电影产业的问题与面临的挑战;对中国电影产业在未来的发展中应该采取何种市场营销策略以及如何应对外国电影进军中国市场所带来的影响提出建议和意见.     

金融资本如何对接文化产业——基于早期好莱坞经验的分析

正电影是一种大投入、重装备、高风险和大产出的产业,如仅拍一部《阿凡达》就投资了近5亿美元。在这些"巨片"的背后,是一个健全而活跃的资本市场,包括大量风险投资机构的进入,以及政府税收激励政策的支持。这是美国电影产业成功之道的关键所在,经过几十年的发展,美国电影产业已经形成了比较完善的融资体制,一些有实力的文化产业集团如美国广播公司、哥伦比亚公司等,背后都有金融大财团的支持。文化产业集团和金融集团间相互渗透,相互参股、.控股,二者之间形成了稳定的合作伙伴关系,只要制片人拿着他与发行商签订的合同就可以取得银行贷款。可以看出,美国的大部分电影背后都有银行资金做支持。其实,早在无声电影发展时期,电影产业的发展就得到了银行资本的大力支持,好莱坞早期电影制片厂制度的形成和银行     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.