一、文化企业价值评估需要考虑社会效益的影响近日,中共中央办公厅、国务院办公厅印发了《关于推动国有文化企业把社会效益放在首位、实现社会效益和经济效益相统一的指导意见》。指导意见提出,文化企业提供精神产品,传播思想信息,担负文化传承使命,必须始终坚持把社会效益放在首位,实现社会效益和经济效益相统一。指导意见要求建立健全两个 I. The Evaluation of Cultural Enterprise Needs to Consider the Impact of Social Benefits Recently, the General Office of the CPC Central Committee and the General Office of the State Council issued the Guiding Opinions on Promoting the State-owned Cultural Enterprises to Give Priority to Social Benefits and Realize the Unity of Social and Economic Benefits. Guiding Opinion proposes that cultural enterprises should provide the spiritual products, disseminate ideological information and undertake the mission of cultural inheritance. They must always give top priority to social benefits and unify their social and economic benefits. Guidance requires the establishment and improvement of two