School of Business Administration, Zhongnan University of Economics and Law, Wuhan, Hubei, China.
School of Business Administration, Henan Vocational College of Quality Engineering, Pingdingshan, Henan, China.
PLoS One. 2024 Mar 25;19(3):e0291338. doi: 10.1371/journal.pone.0291338. eCollection 2024.
As an important part of the cultural industry, small and medium-sized online game enterprises undertake the functions of technological innovation, employment absorption and cultural cultivation. However, the lack of credit ability restricts the financial development of such enterprises. To solve the financing problem of online small and medium-sized game enterprises, this paper firstly uses the information of intangible assets to identify their credit ability, and considers that the information of intangible assets is a problem worthy of attention in evaluating credit risk. Secondly, the intangible assets information disclosure index, the revenue sharing contract of credit synergy and the dynamic game mechanism are constructed to study the importance of the intangible assets index and the evolution of the dynamic game. Finally, the empirical study shows that the intangible assets of delisting and special treated online game small and medium-sized enterprises still have value, this type of enterprise and credit suppliers have the behavior of seeking advantages and avoiding disadvantages. Therefore, credit synergy should be constructed and government regulation should be implemented.
作为文化产业的重要组成部分，中小型网络游戏企业承担着技术创新、吸纳就业和文化培育等功能。然而，信用能力的缺乏限制了这类企业的金融发展。为了解决网络游戏中小企业的融资问题，本文首先利用无形资产信息来识别其信用能力，并认为无形资产信息是评估信用风险时值得关注的问题。其次，构建了无形资产信息披露指标、信用协同的收益分成合同和动态博弈机制，研究了无形资产指标的重要性和动态博弈的演化。最后，实证研究表明，退市和特别处理的网络游戏中小企业的无形资产仍然具有价值，这类企业和信用供应商存在着追求优势和避免劣势的行为。因此，应该构建信用协同，并实施政府监管。
