| Summary: | 碩士 === 國立高雄大學 === 國際高階經營管理碩士在職專班(IEMBA) === 103 === The rich cultural and creative thinking environment is the cradle of the development of cultural and creative industries. Due to Taiwan with the condition for the development of cultural and creative industries, the development of cultural and creative industries will become one of the major driving forces to stimulate the economy of the country. In 2002, Taiwan has proposed the cultural a creative policy, which combines cultural development and economic growth through the concept of cultural and creative industries. Furthermore, cultural and creative industries are formally included in the national development priority plan. Large amount of capitals are essential in the early stage of the development of cultural and creative industries. Because most companies in the cultural and creative industry are small business enterprises, insufficient capitals will become the limitation of their future development. To solve the problem of the capital shortage in the cultural and creative industry, Taiwan government invite banks to launch the “banks support creativity” policy and support the development of cultural and creative industries.
Most of the scale of the firms in Taiwan cultural and creative industries are small. Because of the poor financial structure and uncertain industrial prospects, are the existing bank credit risk assessment and pricing mechanisms in favor of the cultural and creative industries? The objective of this study is to analyze case firms in the cultural and creative industry by SWOT analyses in terms of financial statement and the credit analysis and risk management of the F bank. The results show that if the intangible asset pricing mechanism can quantify the value of intangible assets, it will improve the credit guarantee of collaterals and reduce the loss given default rate. Furthermore, strengthen banks on credit risk and debt management and couple with the support of the government policy can improve the development of cultural and creative industries.
|
|---|
