| 摘要: | 本研究以台灣文化創意產業為研究對象，從實務觀點深入瞭解台灣文化創意產業發展之現況，並藉由鐵獅玉玲瓏電影個案研究，闡明台灣電影文化創意之無形資產鑑價方法。本研究透過文獻探討，經由智慧資本評估模式之分析，從外部架構資產（品牌、商標、商譽、形象塑造、與客戶、供應商、協力廠商人際互動關係）、內部架構資產（專利與技術、台灣民間電影文化）、（員工知識、學習與成長、技能、經驗、員工教育、創新研發能力）與電影核心能力與價值(故事、意象、品味、生活價值、感動)四個面向加以探討，並且嘗試建立其鑑價架構，以進行電影文化創意產業融資策略之建議。 本研究經歸納分析得到的結論為：電影產業的活水最重要是資金。籌資策略的運用上，公部門應利用各種輔導金及國發基金等資源及運用信保基金的保證機制，協助文創業者取得資金。
This research studies taking cultural and creative industries, and from the practical point of view, try to understand their current situation. And by taking Lion Dancing Movie as a case study, this study illustrates a method for evaluating intangible cultural and creative industries of Taiwan movies. Through literature review and analysis of intellectual capital evaluation, from the external schema assets (brands, trademark, goodwill, image-building, customers, suppliers, collaborators and interpersonal relations), the internal schema assets (patents and technologies, Taiwan local movie culture), personal staff (employees'' knowledge, learning and growth, skills, experience, staff education, the capabilities of innovation and development) and the core competencies and value of the films (story, image, taste, value of life, moved), this study discusses the four facets and tries to establish its evaluating schema. Finally, the financing strategies of cultural and creative movie industry will be proposed.
The conclusion can be derived from summarizing and analyzing this study: the key factor of the film industry is capital. The strategies to raise fund is to take advantage of film fund sponsorship from the government and the National Development Fund. The assurance mechanisms of Small and Medium Enterprise Credit Guarantee Fund is another tool for cultural and creative industries to obtain financing. |
