台灣文化創意產業智慧資本鑑價因子之探討─以鐵獅玉玲瓏電影為例

The Research of Intellectual Capital Evaluating Factors for Taiwan Creative Cutural Industry: An Example of Lion Dancing Movie

陳昭烈(Chao-Lieh Chen)

指導教授 ： 吳坤山

共同指導教授 ： 羅惠瓊

淡江大學/商管學院/企業管理學系碩士在職專班/碩士(2015年)

https://doi.org/10.6846/TKU.2015.00302

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。

關鍵字

文化創意產業 ； 智慧資本鑑價 ； 鐵獅玉玲瓏

並列摘要

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.

並列關鍵字

cutural and creative industry ； intellectual capital evaluating ； lion dancing

參考文獻

董瑾靜(2014)。台灣文化創意產業智慧資本評估模式及融資策略之研究。義守大學財務金融學系碩士班碩士論文。

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