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Essay代写:Financial accounting in business management

2019-07-12 17:40:59 | 日記
下面为大家整理一篇优秀的essay代写范文- Financial accounting in business management,供大家参考学习,这篇论文讨论了企业管理中的财务会计。财务会计在企业财务部门中的作用越来越重要。企业的财务信息可以反映企业的财务状况,同时也可以反映出企业未来的经济发展状况。企业相关业务的顺利进行需要财务会计对企业的财务信息进行整理分析,企业根据分析结果进行相应的业务调整。

There is no doubt that the role of financial accounting in enterprise development is no longer a simple cost saving management, but in addition to reduce the cost, can also be based on the analysis of the relevant financial data to improve asset utilization, expand the scale of enterprise management, improve enterprise's comprehensive competitiveness, so must strengthen the training and management of the enterprise financial accounting, the enhancement enterprise's level of financial accounting.

With the continuous improvement of the market, the competition among enterprises is becoming more and more fierce. The development of enterprises needs more professional and efficient financial team management. Financial accounting in the corporate finance team plays an important role, enterprise cannot leave the financial accounting in the operation of real-time calculation and cost budget of the enterprise business activities, etc., the accounting managers can easily understand enterprises operating in the financial condition, can make managers faster when there is a problem to make corresponding countermeasures. The financial accounting of enterprises can play a role in promoting the development of enterprises, because enterprises need to carry out capital measurement, risk cost estimation and other financial means when expanding. As the basic stage of these links, financial accounting needs to be taken seriously, so as to enable enterprises to achieve long-term good development. In addition, if there is no problem with capital, enterprises can get more cooperative enterprises' favor and gain more economic benefits, which is conducive to the improvement of economic benefits of enterprises. Therefore, financial accounting is an important part of enterprise management.

Strategic development and strategic decision making of enterprises are also inseparable from financial statements and other accounting information prepared by financial accounting. The analysis of financial accounting will also promote the strategic development of enterprises. Financial accounting involves enterprise cost calculation, profit calculation, etc., and the rational allocation of enterprise resources is also closely related to the work of financial accounting, which can make enterprise development smoother and management more effective. Along with the increasingly fierce competition between enterprises, such as an enterprise in the business problems, clear the specific problems of the enterprise, in order to analysis the financial accounting in the enterprise's financial condition has carried on the comprehensive analysis, in order to ensure the enterprise does not suffer a bigger loss, need to relevant information accurately, to ensure the effectiveness of the financial information, eventually make the enterprise through. Financial accounting holds important information closely related to the economic interests of enterprises, which can not only provide accurate financial information to enterprises, but also help enterprises to make correct planning and decision-making, and help enterprises to carry out effective management.

The assets of an enterprise include current assets and non-current assets, as well as tangible assets and intangible assets. The management of assets plays a very important role in enterprise management. Because the enterprise's assets represent the enterprise's development and management level. In order to ensure that the enterprise's assets do not cause unnecessary loss, financial accounting in the asset accounting should be in strict accordance with accounting standards for fixed assets depreciation, intangible assets value calculation, to ensure the reliability and effectiveness of accounting information. In addition, the effective accounting of financial accounting on assets is conducive to the timely adjustment of enterprise management status and business model, and can better promote the development of enterprises.

Financial accounting can help enterprises improve economic efficiency. The financial accounting of an enterprise involves cost accounting, preparation of accounting statements, calculation of financial risks, and assessment of enterprise income. Nowadays, the competition between enterprises is fierce. The financial accounting of enterprises is not only the simple cost accounting and cost saving in the past, but also needs to take into account all aspects. For example, the financial accounting of an enterprise can calculate the risk of the enterprise according to its financial statements and other financial conditions. If the financial leverage of the enterprise is too low, it can appropriately increase the debt and increase the financial leverage. Financial accounting can also fundamentally save the enterprise's ineffective expenses, such as saving the enterprise's capital consumption in some activities or projects, reducing certain management costs, etc. These functions of financial accounting can help enterprises directly or indirectly improve the economic benefits of enterprises.

With the rapid development of economy, enterprises need to keep pace with The Times and follow up the development of The Times if they want to improve their financial accounting level. The financial accountant must strengthen own personnel quality, the enterprise also must carry on the quality talented person education to the enterprise financial accountant personnel regularly. Financial accounting personnel need to correct working attitude, can not once and for all, can not shirk the responsibility of work. Enterprises should change the traditional ideas of the past to comprehensively improve the position of financial accounting, which is conducive to strengthening the financial management ability of enterprises.

The improvement of professional skills and comprehensive quality of financial and accounting personnel is conducive to the effective management of enterprises, and it is necessary to hold regular professional skills training for financial and accounting personnel. It is necessary to improve the professional skills and comprehensive quality of financial accounting personnel so as to gain advantages in the market competition. In addition, enterprises now need to use a lot of software for financial accounting. The improvement and update of financial accounting tools can also effectively improve the work efficiency of financial personnel, thus saving costs and improving the economic benefits of enterprises.

To sum up, a good enterprise is inseparable from a good work team, accounting personnel are indispensable core members of the work team, the enterprise should keep pace with The Times, improve the comprehensive business quality of financial accounting personnel, enhance the comprehensive competitiveness of the enterprise.

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Assignment代写:Accounting changes to earnings manipulation

2019-07-12 17:37:57 | 日記
下面为大家整理一篇优秀的assignment代写范文- Accounting changes to earnings manipulation,供大家参考学习,这篇论文讨论了会计变更的盈余操纵。会计职业判断能力的提高能够抑制会计变更的盈余操纵,这就需要注重会计职业教育。在原则导向下,会计职业教育应当是对准则使用者提供一种引导而非细枝末节的灌输,让使用者能够学会思考,把握某项会计变更的实质,领悟不同变更事项处理的原则,从而作出适当的判断和选择。

China's accounting standards have achieved the convergence with international accounting standards, which also means that the orientation of China's accounting standards from rule-oriented to principle-oriented. Rule orientation, represented by American accounting standards, is characterized by detailed listing of possible accounting operations and treatment methods, which can give users higher practical guidance, and users can find applicable business treatment methods in the standards only by following the picture. The principle orientation, represented by international accounting standards, is characterized by providing accounting treatment guidelines for economic business. It does not list specific economic business one by one. Users need to have a high professional judgment ability, and independently choose applicable accounting treatment methods on the basis of identifying the essence of economic business. Under this guidance, although the criterion is simple, it is not easy to use, and users' independent choice has increased, but the difficulty and risk of using the criterion have also increased.

Accounting changes are the important of standard setting principles guide, change in accounting policy and accounting estimate, change means of accounting methods, principles, and estimation method to judgment and choice, judgment and choice of the purpose is to keep financial information is true and fair, standards tell users in order to achieve this purpose, users should change of enterprise's accounting policies and accounting estimate method. This means that users need to evaluate and judge the economic events that cause accounting changes. On this basis, they can independently choose the corresponding accounting policies and accounting estimates provided by the standards, which requires users to have strong professional judgment ability. Otherwise, they will cause financial misstatement risk and cannot guarantee the authenticity and fairness of financial information. Principle orientation also provides an excuse for selection. Users can make use of the independent judgment opportunity provided by the criterion to conduct earnings manipulation and other whitewashing behaviors in financial statements through wrong judgment and choice. Therefore, the principle orientation of the establishment of standards has a wide background influence on the formation of earnings manipulation of accounting changes. In the context of the principle orientation of the establishment of standards, the following three factors are discussed to form the earnings manipulation behavior of accounting changes, so as to provide Suggestions for the governance of such earnings manipulation.

The standards stipulate the conditions for accounting changes, including the application of accounting policy changes and accounting estimates changes. Change in accounting policy, laws and administrative regulations shall be observed or of the uniform accounting system of national demand a change or a change in accounting policy can provide more reliable and more relevant accounting information conditions, the former for mandatory changes, have apparent when change how changes to specification, laws and regulations and the user only can be in accordance with the provisions, the latter need to add the user's professional judgment, by the user to reassess the nature of economic matters, if the current accounting policy not reliable related to provide accounting information on economic matters, you may need to change in accounting policy. For accounting estimates that change, depends on estimate shall be changed or made the basis of new information, the conditions of the accumulated more experience, you can see, accounting estimate change and users need to have strong ability of professional judgment, to determine the estimated base is changed, the estimation method has been improved, and make an estimate of when the information is more complete that impact the estimation results.

So, according to the need of higher professional judgment ability, accounting changes can be roughly divided into two categories: one kind is mandatory to change, this change does not require higher professional judgment ability, represented by mandatory accounting policy change, use simple, accounting uniformity, almost no chance of leaving consumer surplus manipulation; The other is voluntary change to achieve better financial information quality, which requires higher professional judgment, and the lack of professional judgment may lead to earnings manipulation. Due to the large gap between the professional judgment ability of financial personnel and the requirements of the principle orientation, external personnel, affected by information asymmetry, have less professional judgment ability in accounting changes than internal financial personnel, which lays a hidden danger for earnings manipulation.

In the case that the professional judgment of all parties cannot meet the requirements of principian-oriented criteria, the motivation of management plays a decisive role in the formation of earnings manipulation. As the person in charge of the information quality of financial statements, the management is responsible for the financial information disclosed to the outside world. In this regard, financial personnel are subject to the management of the company. At the same time, the performance pressure under the fiduciary relationship forces the management to consider the financial performance disclosed to the public. Therefore, the management is likely to use accounting changes to manipulate the earnings of the enterprise out of various motives and when the professional judgment of all parties is not sharp enough.

When it is difficult for all parties to determine whether the accounting changes conform to the standards, the management may choose accounting policies and accounting estimation methods that are conducive to earnings performance through changes, which may be fundamentally wrong, or it may choose an economic business that is correct in itself but designed entirely for the purpose of selection. For example, in order to avoid being delisted, a ST listed company lowered the ratio of bad debt provision in the case that it was difficult to collect the company's accounts receivable, so as to achieve the purpose of falsely increasing profits. This is a kind of accounting estimation change that is itself wrong. Again, such as, in order to improve the profits of listed companies, which the wholly owned subsidiary of control transfer to company B, this to the company's long-term equity investment accounting methods can change from cost method to equity method, under the equity method to confirm according to the cost method to confirm surplus level is much higher level of surplus, the realization of the aim of the current year profit increase, after achieve this purpose, and a controlling stake from B company to buy back. This is the design of economic matters using accounting changes to the standard norms to manipulate earnings. Relatively speaking, the latter form is more hidden, and cannot be characterized as a violation, which is difficult to implement governance.

Certified public accountants shall guarantee the information quality of financial statements to a reasonable extent. Although registered accountants professional judgment ability is higher, but as mentioned earlier, as an external, relative accounting change this to a higher level of professional judgment of economic matters, registered accountants professional judgment ability appraisal work still can't completely fill the items, the limitation of audit scope, audit evidence of authenticity, and specially designed economic issues, are likely to cause confusion and in the process of the certified public accountant in the audit, make certified public accountants can not be identified by using accounting changes of earnings manipulation.

Not only that, under the circumstance of buyer's market, CPA may ignore the independence of CPA and collude with management in auditing for the income of accounting firm and the development of their own profession. As mentioned above, the economic matters of accounting change require a higher professional judgment ability, and it is difficult for investors to judge whether the accounting treatment of this matter is in compliance, which provides opportunities for certified public accountants to abandon their independence and collude with the management. Accounting change has increasingly become a major disaster area for auditing collude and a difficulty in supervision. If the CPA keeps silent from the standpoint of the management on the accounting changes that are designed and compliant, it will be more difficult to reveal and characterize such accounting changes for the purpose of earnings manipulation. Such as * ST build machine has substantially reduced provision for bad debt ratio, make the accounting estimate change is the cause of accounts receivable risk payment days older, but is low, it has to do with aging longer bad back by the greater the risk of bad debt provision basis of change of insufficient reason, but did not put forward objection to certified public accountants, this suggests that the lack of professional scepticism and should have the independence of certified public accountants. The independence of certified public accountants is the soul of their practice, and the loss of independence is condone to the management's manipulation of earnings, which is not only related to the repeated prohibition of earnings manipulation in the capital market.

The improvement of accounting professional judgment ability can restrain the earnings manipulation of accounting changes, which needs to pay attention to accounting vocational education. Under the guidance of principles, accounting vocational education should be "teaching people to fish is better than teaching people to fish", providing a guide to the standard users rather than details of the indoctrination, so that users can learn to think, grasp the essence of a certain accounting change, understand the principle of different changes, so as to make appropriate judgment and choice.

It is possible for the management to manipulate earnings by accounting changes for a variety of motives, which is particularly important to regulate. This requires the management to improve its own professional ethics and to have the constraints of a good governance mechanism. A good governance mechanism can better regulate the behavior of the management from the system. Listed companies need to establish and improve the corporate governance structure, and it is necessary to confirm the effective operation of the governance structure, and emphasize the internal supervision function of the board of supervisors, independent directors and audit committee.

To improve the independence of cpas is to let cpas really play the external supervisory role of the economic police in auditing and to maintain a prudent attitude and professional skepticism. In a change in accounting audit, certified public accountant shall pay close attention to trigger the change condition is true, whether agree with the essence of the economic issues, it should be combined with the listed company's environment, in order to adjust the surplus to analyze whether changes as management design, the most important, the certified public accountants shall be timely management when find correct, and can represent the quality of financial information real audit report issued by.

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Short Essay写作攻略分享

2019-07-12 17:35:58 | 日記
很多中国留学生在写作Short Essay的时候,都会出现一些问题,比如说观点不清晰、逻辑错误等。其实这都是大家对Short Essay不熟悉的原因,毕竟Short Essay非常考验大家的写作效率,那么大家该怎么解决这个问题呢?下面就给大家分享一些Short Essay的写作攻略。

以这个Essay写作题目为例:Formal written examination can be a valid method to assess students’learning. To what extent do you agree or disagree?

一、切题到位

关于切题,就是不跑题、偏题。有许多同学看题目并不仔细,有的时候会落掉关键词,有的时候会理解偏差,有的时候会写着写着就忘记了关键词。这三种错误情况都经常出现在同学们的short essay写作当中,所以大家要牢记一定要记住关键词。

对这一题来说,关键词无非是三个:formal written examination,valid method,assess students learning。只要牢记这三点,在想论点的时候就不会出现跑题或者偏题的问题了。

二、论点明确

关于论点,有许多同学并不擅长想论点,因此就会造成考试的时候生硬的去瞎编。同学们要注意,short essay里面论点一眼就能看出。因此同学们一定要尽量把观点写得能够说服人。避免一上考场临场发挥,写出来不知所云的essay。

论点准备你要写的方面即可。对于这一题来说,分成同意和不同意。如果是支持书面考试,那么论点可以有说以下几个优点:

1. Teachers can identify the thinking and reasoning process.

2. Students are forced to demonstrate the extent of their knowledge.

3. Easier to monitor plagiarism and cheating

4. Broad coverage of content

反过来,如果不支持书面考试,那么论点可以有说以下几个缺点:

1. Inability to assess practical skills, such asverbal communication, interpersonal skills etc.

2. Tendency to rely on publishers’ test banks

3. May encourage surface learning only

4. Possibly measure students’ test-taking ability rather than content knowledge or understanding

三、用词准确

用词,其实是同意替换的方法。很多同学在提到题目里面的关键词的时候会一直重复使用,这是要考高分的同学的大忌!如果你要拿高分,同意替换是必须要有的,否则你的分数一定会卡在中间。因此在准备的时候,大家要多留意和预备题目关键词的同义表达方式,这是关键。

其实同意替换并没有大家想的那么难,只是很多同学的思维会被题目固化。简单的方法就是你翻译成中文,再用自己的话去解释或者翻译会比较容易。此外,还可以多上网查查native speaker是怎样表达同样意思的。对于这一篇来说,可以使用的替换词包括:

written assessment

formal assessment method

evaluation approach

formal examination system

assessment tools

written tests

assessment education…

四、逻辑清晰

逻辑清晰,这一点是90%的同学都难以达到的一点。不过这是因为大家没有找到逻辑清晰的重点。想要essay写作的逻辑清晰,你只要记住以下两点:

1.每一段只写一个概括性的中心观点,放在第一句

2.每一句话都是对上一句话的具体解释:可以从不同角度入手,但是尽量是前一句话引出的新的概念

简单的例子如:

Teachers can provide better feedback on answers. A written, developed answer allows for more opportunity for a teacher to assess thinking process, and an instructorcan target feedback to address specific portions of a student’s response.

前一句话是总领,后面一句是具体解释如何provide better feedback。

以上就是关于Short Essay的写作讲解,希望同学们以后写作Short Essay的时候都能注意上述问题。

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Paper代写:The Calatrava

2019-07-12 17:33:41 | 日記
本篇paper代写- The Calatrava讨论了卡拉特拉瓦。卡拉特拉瓦是世界上最著名的创新建筑师之一,拥有建筑师和工程师的双重身份,他认为美态能够由力学的工程设计表达出来,而在大自然中,林木鸟虫的形态美同时也有着惊人的力学效率。他的设计灵感都来源于大自然,动物的脊椎,羽毛,就连动物生长的纹路都被他玩弄于鼓掌之间,他甚至把人的肢体语言和谐的运用到建筑中。本篇paper代写由51due代写平台整理,供大家参考阅读。

Calatrava became famous for the design of bridge buildings, and his various and strange forms, which are similar to those of alien visitors, are the sketches of nature and the pulse of life. Like a poet, all poetry celebrates nature, which is his bionics art, which has no equal charm.

Since the 1980s, both postmodernism and structuralism have launched the revolution of aesthetic values with ugly, strange and irrational. Hence, all kinds of strange, absurd and strange buildings spring up like mushrooms. But gradually, people started to become more and more uncomfortable from the original freshness to the later difficulty in accepting, and the architecture lost its original beauty. Calatrava, on the other hand, also USES his peculiar and unusual architecture to bring us back to the beauty, especially the bionic architecture created by natural law, which is in contrast with nature and brings fresh wind to the architecture.

He is one of nature's disciples, use material heap to build a house like a bird, he had a heart to build a bridge, so all of the buildings have the shadow of the arch bridge, his fascination with the dynamic beauty of all things, for construction on the wings to fly, he ignored the curve of the building structure, the building toward the sky there is no gravity, such is his, unique architectural master calatrava.

In 2001, calatrava's first work in the United States was an extension of the art gallery in Milwaukee, Wisconsin. To exploit the natural beauty of the location, calatrava has put the building on the water. He walked along the avenue in the direction of the newly built up a index bridge, white concrete material of pylon incisively and vividly highlights the bold temperament, outdoor shutter shade, like a leaf fine feathers, as the transfer of the day time, the feelings of the blink also ripples in this piece of feathers, it will always follow the sun to adjust own point of view, as a spiritual quietly trembling in the quiet lake in the city.

If too many people aren't familiar with the buildings above, let's take a look at another landmark building - the Athens Olympic stadium.

With the world's six billion people cheering and the Olympics returning to their native land, calatrava turned that dream into an interpretation of nature's language. Calatrava's design is to add two large arch beams 304 meters long and 80 meters high to the original venue, and to use steel cables to pull up the fiberboard roof with a total area of over 10,000 square meters and a total weight of 16,000 tons. Calatrava called the project the "Olympic dream," and it transformed the 20-year old stadium. Two steel domes span the top of the course, and translucent glass is suspended above the seating area to allow sunlight to enter and keep out the heat. Calatrava hopes that this building, made of steel, concrete, with views and the light of Athens, will give an unforgettable image and inspire the Olympic spirit. The entire home pavilion is inspired by Byzantine architecture, with domes and blue-and-white tones, all from the Aegean sea. The colors of the sea, peaceful Greece, and green buildings have shocked the world. This is the natural beauty of calatrava's architecture.

Calatrava, an architect and an engineer, believed that beauty could be expressed by mechanical engineering, while in nature, the beauty of the wood bird and insect forms also had an amazing mechanical efficiency. His design inspiration comes from nature, the vertebrae of animals, feathers, even the patterns of animals' growth are played by him, and he even USES human body language harmoniously in architecture.

Bionics, however popular, does not seem to have much to do with architecture. We have seen bionic furniture, they all have certain scale, but the building is piled up is the track of the firmament, what this needs is a kind of adventurous spirit and innovative will. In this process, calatrava integrates the solution of architectural functional problems with the dreamlike expression of his works with his unique ability to reconcile things, providing us with new ways to improve the city, landscape and human beings themselves.

For example, the contour of birds is the shape of buildings in the train station of sallas in France. He made full use of the structural principle of animal bones and endowed this station with the dynamic beauty of flying by the way of static expression. A bird, saw it take off, this great architect fixed it in this moment of dynamic beauty, so the building opened its wings and began to fly.

For another example, in the erstine warehouse, the gate of the warehouse adopts the graceful cantilever design, and the shape of the door seems to be the facial expression when a person smiles, which gradually changes with the opening of the door. It is easy to see from the above examples that whatever is given by nature, whether animals or people themselves, is the most magnificent coat of calatrava architecture.

People always say: life is not lack of beauty, but the lack of eyes to discover beauty. Can we understand that the building is not necessarily ugly, but our vision is not beautiful and vivid structure.

As the avant-garde usually put it: "new things don't appear out of thin air, new designs often come from a comprehensive understanding of history and life." Calatrava USES the movement of human body to reexplore the basic elements of architecture. In fact, in the whole design process of architecture, the natural support is static, and the presentation of the final results is also static. The only thing that is moving is actually the designer himself, whether it is the emergence of inspiration or physical action. Like the creator, he used his own inspiration to support the bridge between nature and artistic beauty, making everything impossible to become a reality.

Therefore, we can't help but think about what a successful designer should rely on, whether it is conforming to conventions or novelty. In fact, the fresh air we breathe every day has already given us the answer, that is, as long as we follow the laws of nature, existence is reasonable and there is infinite hope.

Like calatrava, there are many ways to "survive" by talking to nature and building.

If the soaring architecture were not the fluttering of the birds, we might not see the miracle of the sallas; If the twisted building weren't for the human body's one turn, we wouldn't see its 360-degree stunning. Design needs inspiration, and the most inspired place is endless nature. If we really learn anything from calatrava, it is to make the song of nature more violent.

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Essay代写:Artist brokerage operation

2019-07-12 17:30:15 | 日記
下面为大家整理一篇优秀的essay代写范文- Artist brokerage operation,供大家参考学习,这篇论文讨论了艺人经纪运营。随着新媒体技术的发展,传播环境、语言范式都发生了巨大变化,大众信源更趋于多元。对于艺人经纪的传播工作而言,既是机遇也是挑战。传统的艺人宣传模式被颠覆,通过主流媒体的单向传播效果大打折扣,不过层出不穷的媒介形式也为艺人的传播推广提供了更多机会。应该充分利用多元化的新媒体环境,叠加多平台大体量的内容传播力,全面塑造艺人形象,吸引更多受众,发掘品牌传播的更多可能。

Agencies often set up a whole set of building systems around artists, including hunting, selection, training, styling, packaging and market testing. But from the current situation, most brokerage firms do not operate standard.

Artists, as a carrier of experiential skills and cultural resources, are cultural products produced and cultivated by brokerage firms. Product production is the basis of artist brokerage operation. Mature artist production mechanism can reshape a person from appearance to skills and even to ideas to complete the institutionalization of a person. China's artist brokerage industry is in urgent need of a set of mature product production strategies, to produce and cultivate high-quality artists, and to supply fresh blood for the film and television entertainment industry chain.

Talent selection is the first step in the production of artists' brokerage products, which determines the starting point of the quality of artists' products, and its importance is self-evident. The author learned from the conversation with artists' agents that in recent years, due to the influx of film and television market capital and the substantial increase in film remuneration, artists' industry has become increasingly impetuous, and there are many new people who want to make "fast money" to join the show business and lack of professional quality. Currently, the entry threshold for new artists in mainland China is relatively low, and the artist brokerage industry has not yet established a mature mechanism for new talent selection and artist selection.

Standard international, South Korea SM entertainment companies have four ways of talent selection, vocal music, dance, acting, foreign language, etiquette, self-management and other aspects of assessment for 10-22 years old teenagers, strict to pass rate is only 1:800; Jannis, a Japanese firm, USES an artiste development model. Its younger candidates also undergo two rounds of vetting, talent assessment and interviews, with a approval rate of only 10%.

On talent selection, the mainland artists brokerage industry is urgent to establish a more rigorous standard of selection and elimination, to as required, the artistic creation main body and the object, the level of assessment more than appearance, shape and art, including the values of the psychological level, more professional view, compressive ability, enthusiasm for the work of performing arts, grateful attitude towards fan and so on.

There is a huge gap between supply and demand in the current Chinese artist market, which is closely related to the fact that there is no standardized professional training system in the artist brokerage industry. In fact, the operation mode of most domestic artist brokerage companies stays at the stage of consuming artist flow, and its business is basically limited to "sign corresponding artist contracts according to the needs of film and television works", as the saying goes, "eat ready-made". The training task of performing arts talents naturally falls on the body of higher art colleges and universities, and the talents they can deliver are far from meeting the large demand for talents in the entertainment industry. Quite a few people become famous overnight after they participated in variety shows, which is closely related to the lack of professional training after signing contracts with brokerage companies.

To sum up, in order to ensure the close fit between artists' products and the entertainment market, artists' brokerage industry should form a large-scale and standardized professional training system. In terms of artist training, the trainee model of South Korea's entertainment industry is worthy of our country's reference. South Korean idol artists are generally mass produced in an "industrialized" way through entertainment companies such as SM, YG and JYP. These large entertainment brokerage companies provide trainees with standardized and intensive professional training, with courses of more than 8 hours a day, including vocal music and dance, body etiquette, foreign languages, etc., to maximize the potential of trainees, and then make up for individual deficiencies with personalized training. In the training process, adopt the last elimination system, and organize regular assessment. Idol artists generally practice for three to four years, and there are some trainees who train for eight years before starting out.

This market-oriented, pattern-assembly-line type professional training system enables artists to accumulate a comprehensive performance ability before their debut. When facing the market formally, no matter from the aspect of appearance and temperament or from the perspective of professional artistic ability, it is impeccable, providing a continuous supply of high-quality entertainers for the entertainment industry.

In the era of social communication, artists' brands are increasingly influenced by public surveillance and public opinion, and the advantages and disadvantages of artists' images will be infinitely amplified. In this case, the artist's professional quality requirements are increasingly high. The artist brokerage industry needs to build the image and cultivate the professional quality of artists' products according to the requirements of media brand building.

On the one hand, to strengthen the cultivation of quality connotation of artists' products, apart from the basic moral standards and professional quality, personal quality training such as interpersonal skills, emotional control and so on are also indispensable, so as to ensure the perfect and flawless image of artists. On the other hand, based on the long-term nature of artists' products and brands, professional design is more reliable than simple and rough basic design, which consolidates and amplifies the characteristics of a certain specialty and cultivates artists' professional quality accordingly.

Artist brokerage activities are also a kind of market activities, a full range of market research, accurate market positioning is essential, market management should be adjusted with the mass psychological mechanism, cultural market changes and so on.

Artists' agents cannot operate independently without market audiences. Audiences keep growing and iterating, and artists' cultivation also needs to pay attention to growth.

According to the laws of mass social psychology, people, as social animals, tend to look outward for value identification. For people or objects they like, they tend to have projection and empathy. For example, the popular games love and producer and travel frog in recent months all fit the audience's sense of value, and use the mechanism of cultivation and companionship to improve audience stickiness. The same is true in the artist management industry. To maintain fans, they need to think that the artist's dream is their dream and the artist's growth is their progress. The so-called "company is the longest confession of love", witness the artist from a young and immature start stumbling all the way to finally become a shining star, the growth of the artist's career will stimulate the fans' strong sense of value.

Just like the market management strategy of general commodities, consumers' consumption behaviors are upgrading, the market competition pattern is changing, and the commodities themselves need to be upgraded to meet the new market demand. In order to avoid the imbalance and collapse of the profit line, artists' agents should also conduct market research, audience positioning and preference analysis, pay attention to the targeted production of artists and make timely adjustment. "We have to know what the fans want before we can make a targeted product," says yasushi momoya, a minister at Avex Grope, a broker. Japanese brokerage firms collect and analyze detailed data on audience preferences and fan needs through fan surveys conducted at least four times a year.

In order to meet the needs of more audiences and expand the social and market influence, the author believes that the profit model of artist brokerage can be more diversified. Three new ideas of business model innovation are explored as follows:

The development of Internet media technology provides more channels of realization for artist brokers, and single artist products can be extended vertically to achieve more possibilities. For example, new concerts of "offline + online live", fan clubs targeting core paying users, development of peripheral derivatives and so on.

Create multi-habitat artists, fully develop artists' value, continue to create copyright, realize multi-dimensional realization. Sing and act, even act and lead... The threshold for artists to cross is not very high. The increasing popularity of artists in a certain field can promote the promotion of commercial value, forming a virtuous circle.

Artists are intangible assets of brokerage companies. When an artist becomes popular, the promotion of commercial value is not limited to a single artist brand, but also can radiate to the entire brokerage company brand. Group binding and artist's support are common ways for artists to expand their brands.

In the period of consumption upgrading, the object of mass consumption is no longer commodities themselves, but symbols and brands. The brand communication of artist brokerage should also change its thinking from the establishment of artist's image value to the shaping and communication of the whole brand.

Following the social and cultural changes, we should pay attention to artists' brand building. No matter it is "person design" or image positioning, what hides and reflects behind is collective imagination and public emotion. Society is changing, and so are the tastes and needs of audiences. The shaping of artists' brands should also be changed by time and by things. For example, the post-70s and post-80s tend to have rebellious images, while the post-90s and post-00s tend to be simple and clever. According to the research results of fan psychology conducted by li songwei, a doctor of psychology at Peking University, because the previous generation of young people have been shackled by mainstream regulations and culture such as collectivism during their growth, they are eager to find an outlet to release their repressed emotions, so the idols they choose are usually entertainers with strong personality characteristics. However, the growing environment of the post-90s and post-00s generation has undergone earth-shaking changes. "They live in a culture that deconstructs, deconstructs, doesn't matter. What's so great about rebellion? Good, positive, pure emotion is what they crave."

Thus it can be seen that artists' brand building should pay attention to innovation and sense of times. In the establishment of media image, we should pay attention to a new way to enhance the novelty and recognition of artist brand, rather than copy and paste the template of previous popularity. 4.3.2 attach importance to participation and experience, and improve the interaction between artists and target users. The Internet shortens the distance between users and artists, making fans become a powerful force that cannot be ignored in artists' management. Fans consume artists' products, contributing unprecedented popularity for artists. The number of fans, purchasing power and purchase intention become the reference for advertisers to measure the commercial value of artists and the box office reference for film and TV studios. Therefore, the interaction between artists and target users becomes more and more important. To improve user stickiness is to improve artists' "performance".

Offline fan meeting, weibo comment "turning brands", live broadcast platform to give benefits... Numerous communication activities have attracted public experience and fans' participation, which will also be tested in the practice of artist management. In the future, artist brokers should strengthen situational experience, community participation and other new forms of integration of fan economy, to provide target users with a better communication platform, effective communication, mining fan economy more possibilities.

With the development of new media technology, great changes have taken place in communication environment and language paradigm, and mass information sources are becoming more diversified. For the communication work of artist broker, it is both an opportunity and a challenge.

The traditional publicity mode of artists is subverted, and the one-way communication effect of mainstream media is greatly reduced. Public opinion is more difficult to control, and crisis pr lacks effective solutions... However, the emerging media forms also provide more opportunities for the propagation and promotion of artists, such as short video, live broadcast platform, etc., so the pattern of artists' popularity is no longer single.

We should make full use of the diversified new media environment, superimpose the massive content transmission power of multiple platforms, fully shape the image of artists, attract more audiences and explore more possibilities of brand communication.

In the era of Internet entertainment, cross-border operation of IP and connection and fusion of cultural products are obvious. In recent years, the number of interactive entertainment content, such as literature, film and television, music, games, animation and so on, with IP as the core and IP cross-border operation is gradually increasing. Relying on China's demographic dividend and the formation of fan economy, popular artists can be regarded as "walking IP". Nowadays, we should not treat artists as an ordinary product, but as an important content carrier to promote the value connotation of artists and their cultural products. Due to the special properties of artists and their own traffic, IP of artists can become the key connection point to aggregate fans' emotions in the pan-entertainment industry. The "pan-entertainment" layout centering on IP has become the general trend of China's entertainment industry. The artist brokerage industry should apply IP thinking to brand operation, not excessive consumption of artist products, and do the in-depth development of artist IP and add more value.

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