上海市專業劇場財務狀況探析——以上海大劇院為例

Abstract

上海作為一個國際化發展的大都市，又是中國大陸的經濟文化發展重地，從上個世紀二三十年代開始就開始了專業劇院的文化發展之路，不論是劇院的數量，還是每年承載的演出數量，還是城市的文化傳播能力，在中國大陸都是位居前列的。綜觀世界各國劇場產業的發展，紐約百老匯與倫敦西區的成就是世界矚目的。上海大劇院歷史地位、發展特徵、政府對上海大劇院的一些政策要求，以及紐約百老匯與倫敦西區經濟繁榮發展的先驅經驗，都促使本文將以上海大劇院為案例進行財務狀況的探析。 因此，本研究將研究對象限縮至上海市的專業劇場並且以上海大劇院為案例，將研究範圍限縮至財務狀況的探析，並且對具體財報數據進行分析，同時運用「鮑默爾成本病」與「一臂之距」這兩個理論來對應上海大劇院的財務狀況和政府與劇場之間的關係。 本文的研究問題是：一、根據蒐集到的專業劇場的曆年財務決算表分析上海市專業劇場的財務情況，包括各項收入與支出的占比如何？經費自給率的趨勢是上升還是下降？二、對紐約百老匯與倫敦西區的財務研究情況，運用文獻分析法，探究上海大劇院在未來實現自負盈虧的目標有哪些可以借鑑的經驗？ 本文將採用次級資料分析法及案例研究法，綜合分析上海大劇院歷年財報，包括各項收入與支出、經費自給率上升或下降的趨勢。並且使用文獻分析法，總結分析紐約百老匯與倫敦西區的財務研究情況從而為上海大劇院未來實現自負盈虧的提供歷史經驗。 根據研究結果，可以看出，上海大劇院這2015-2020年的經費自給率呈現波動性上升趨勢，財務狀況正在逐步改善，並且提升經費自給率的重要原因是收入總額的增加，包括事業收入和其他收入。並且對比其他三家輔助劇院可以看出，其餘三家的經費自給率均低於上海大劇院。通過對倫敦西區、紐約百老匯的一系列中外文獻的分析，可以發現，上海大劇院可以從公共文化政策、劇場運營模式、專業管理團隊、融資方法等要素入手，去改善上海大劇院的財務狀況。

As a major economic and cultural development center in mainland China, Shanghai is also an international metropolis, which has begun the cultural development of professional theatres since the 1920s and 1930s. This city is among the top in mainland China no matter it is the number of theatres or the number of performances carried out by the theatres every year, as well as the city's cultural dissemination ability. For the development of the theatre industry in various countries in the world, the Broadway in New York and the West End in London have obtained great achievements. From the historical status and development characteristics of the Shanghai Grand Theatre, as well as some government policy requirements for the Shanghai Grand Theatre, and in line with the pioneering experience of the economic prosperity and development of Broadway in New York and the West End in London, the analysis on the financial situation conducted in this thesis would adopt the Shanghai Grand Theatre as a case. Therefore, the professional theatres in Shanghai were taken as the research objects of this thesis. In addition, the Shanghai Grand Theatre was taken as a case to limit the research scope to the analysis of financial status. Then, the specific financial report data was analyzed. In the meantime, the two theories of “Baumol’s cost disease” and “ Arm's Length” were used to correspond to the financial situation of the Shanghai Grand Theatre as well as the relationship between the government and the theatre. The research topics of this thesis include: 1. The analysis on the financial situation of professional theatres in Shanghai according to the collected financial statements of professional theaters over the years, including the proportion of various income and expenditures, and the self-sufficiency ratio trend. 2. According to the financial study situation of Broadway in New York and West End in London, the literature analysis method was used to explore the experience that Shanghai Grand Theatre can learn from in the future to achieve the goal of self-profit and loss. In this thesis, the secondary data analysis method and case study method were adopted to comprehensively analyze the financial reports of the Shanghai Grand Theatre over the years, in which various income and expenditures, as well as the rising or falling trend of the self-sufficiency ratio of funds were included. The literature analysis method was adopted to summarize and analyze the financial research situation of Broadway in New York and West End in London, so the historical experience can be provided for Shanghai Grand Theatre to realize self-profit and loss in the future. In accordance with the research results, it could be seen that a fluctuating upward trend for the self-sufficiency ratio of funds of the Shanghai Grand Theatre from 2015 to 2020 was shown, and the gradual improvement of its financial situation was presented. While an important reason for the increase in the self-sufficiency ratio of funds was the increase in total income, including business income and other income. Through the contrast with the other three theatres of auxiliary research, it was found that the self-sufficiency ratio of the other three theaters was lower than that of the Shanghai Grand Theatre. By analyzing a series of Chinese and foreign documents about London’s West End and Broadway in New York, it was found that the Shanghai Grand Theatre could improve its financial status by starting from the government's public cultural policy, theater operation model, professional management group, and financing methods.