卡通製播集資之研究－以牛哥漫畫轉化卡通為案例

Fund raising research for production and broadcasting of cartoons

鄭松維(Song-Wei Zheng)

指導教授 ： 楊樹煌 ； 董澤平

國立臺灣師範大學/藝術學院/美術學系在職進修碩士班/碩士(2006年)

摘要

台灣卡通業與發達國家的差距是有目共睹的。一個不爭的事實是，我國卡通業把大量的精力用於「來料加工」，國內卡通業者承擔了外國有不少片子的加工工序，但最終形成的卡通形象、產品卻是別人的。資金不足是困擾台灣卡通產業發展的一大障礙。卡通業者的資金來源可分為負債與權益兩種：即外來資金與自有資金。外來資金包括股東往來、私人借款及銀行融資等，屬負債性質。自有資金包括股東投入之資本及保留盈餘等，屬權益性質。
本研究包括二部份，第一部份以事件研究法(Event Study)進行實證，探討資本市場的融資狀況對卡通集資之影響。第二部份採用迴歸分析進行實證研究，探討智慧財產權之鑑價與卡通集資之關係，比較鑑價機構、交易市場與融資機構是否有顯著不同。
實證結果所得之結論如下：
1.牛哥漫畫轉化卡通受先天條件及資源不足之限制，唯有以資源和利益共享，謀
求發展空間。
2.卡通業者目前僅能仰賴政府所採行政策的資金挹注，創投資金的籌募有待努力。
3.政府對卡通產業的扶植政策，應改善法令和制度，強化卡通產業的發展和出口的擴張。
要突破資金不足的障礙，僅靠政府投入顯然不是出路，必須大力鼓勵社會資本投入文化產業，積極吸收民營資本、境外資本和國外資本參與卡通產業發展。

關鍵字

來料加工 ； 卡通形象 ； 負債與權益 ； 智慧財產權 ； 鑑價機構 ； 利益共享 ； 社會資本

並列摘要

The difference of cartoon industry between Taiwan and developed countries is obvious to all. One of the unarguable facts is that Taiwan’s cartoon industry devotes tremendous vigor to “import processing”, in which cartoon companies deal with the process of the refinement of importing cartoon films. As a result, however, the finial formation of cartoon images and products belong to the producing companies, not Taiwan’s cartoon enterprises. Another remarkable fact that impacts the development of Taiwan’s cartoon industry is the shortage of capital. It can be described as a barrier for the development of cartoon industry in Taiwan. As we know, some of professionals working on cartoon creation are confronted with lacking capital. The fee of the simplest production of cartoon film will cost 32,000 per minute. For general companies, spending in several seconds or minutes of advertisement is affordable. Investing, however, in making dozens of or even one hundred of episodes of cartoons is not easy to bear for general enterprises.
The most apparent distinction of cartoon industry between domestic companies and foreign companies occurs in production model. From the aspect of industry chain, the products of cartoon industry can be separated into three levels: the releasing market of cartoon film itself is the first layer; the second one is the market of cartoon books and image products; the third level is the deriving products of cartoon image, including costumes, toys, beverages, and children stuff etc. While foreign cartoon has developed into an industry with high-tech and completely modern production chain, the production chain of cartoon industry in Taiwan can be said to be incoherent and unconnected. In terms of management sectors in government mechanisms, the situation of uncooperative and unconsolidated operations existing among Ministry of Education, Council for Cultural Affairs, Government Information Office, and Institute for Information Industry, which have the authority to embark on the management of cartoon industry, have resulted in failing to form an effective and smooth industry chain. Therefore, it is imperative and compelling for Taiwanese government to eliminate split management in the current system.
To break the barrier of capital insufficiency, simply depending on government’s investment is not working enough. The focus should be put on enormously encouraging the investment of social capital in cultural industry and actively attracting investment from both domestic and overseas in participating the development of cartoon industry. The purpose of this study was to provide domestic cartoon industry with the blueprint of inventing opportunities through transforming Niu-Gur’s Cartoon into animated cartoon, a feasible fund-raising strategy.

Keywords: import processing, cartoon image, capital insufficiency, production model, industry chain, social capital, inventing opportunities.

並列關鍵字

import processing ； cartoon image ； capital insufficiency ； production model ； industry chain ； social capital ； inventing opportunities

參考文獻

25.董澤平（2006）：〈新創風險事業創業財務策略之研究—以獨立製片人電影專案籌資為例〉，台灣大學商學研究所未出版博士論文。

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