美國審計對中國影院數據有新發現

作者/ WayneMa

2017年10月4日 華爾街日報

美國審計對中國影院數據有新發現

作者/ WayneMa

2017年10月4日 華爾街日報

據知情人士透露，最近美國電影協會的一份審計報告顯示，在中國的票房上，香港好萊塢的收入正陷入數百萬美元的不符實。

據普華永道會計師事務所一位為美國電影協會工作的審計人員講，認為去年中國票房收入大約被少報了9%。

依據華爾街日報對去年票房收入的一項分析，這意味著，為美國電影協會組成的六家好萊塢電影公司至少損失了4000萬美元的收入。

中國仍然是好萊塢的一個亮點，它依靠觀眾來抵消美國票房下滑的影響。去年，中國的銀幕數量增長了近25%，達到4萬多部，因為劇場建設已經擴展到二三線城市。與此同時，根據分析公司comScore的數據，今年以來中國的票房收入為61.1億美元，增長了10%。相比之下，美國同期的降幅約為5%，至82.1億美元。

知情人士說，審計員發現了一些違規行為，如收入分類按照讓步，而不是門票銷售、未報告的放映和未被報道的觀眾規模。

知情人士說，美國電影協會和它的審計人員上月向政府支持的中國電影集團提交了業績報告，該集團在中國發行了大部分電影。據知情人士透露，中國電影代表接受了這一消息，但他表示，只有更高的政府部門才能加強對影院的監管。他們還說，中國電影正在分析這一結果，并將在本月再次與各方見面。

這位知情人士說，美國正尋求將其在中國的票房份額從目前的25%提高到40%，與其他一些市場保持一致。

去年，美國電影協會聘請了普華永道在中國進行首次審計，此前該公司的審計條款被列入2012年里程碑式的交易。花了大約5年時間，才敲定了這項審計的法律協議。美國電影協會和普華永道拒絕置評。

知情人士說，MPAA計劃進行未來的審計，包括在2017年發布的精選影片。

中國監管機構一直在打擊票房欺詐行為，并在去年通過了一項法律，其中包括對行為的懲罰。今年早些時候，監管機構點名并罰款326家影院，以低估票房收入。自那以后，監管機構又多引用了幾十條。大多數影院要么是獨立運營，要么是二線和三線城市的小連鎖店。

Chinese Theaters Fudge Take， U.S. Audit Finds

HONG KONG—Hollywood is being shortchanged by millions of dollars at China’s box office, according to a recent audit for the Motion Picture Association of America,according to people familiar with the matter.

Auditors at PricewaterhouseCoopers LLP working on behalf of the MPAA concluded that ticket sales in China were underreported by about 9% last year, one of the people said.

That translates into at least $40 million in lost revenue for the six Hollywood studios that make up the MPAA,according to a Wall Street Journal analysis of last year’s box-office take. Box-office data show their films grossed at least $1.87 billion last year in China. Under an existing arrangement, the studios’ share was 25%—or about $470 million—of those receipts, the analysis shows.

China remains a bright spot for Hollywood, which is relying on its audiences to offset shrinking ticket sales in the U.S. The number of screens in China grew almost 25% last year to more than 40,000, as theater construction spread to second- and third-tier cities. Meanwhile, China’s box office is up 10% at $6.11 billion so far this year, according to the analytics firm comScore. That compares with a decline of about 5% to $8.21 billion in the U.S. over the period, com-Score said.

The auditors discovered irregularities such as revenue categorized as concession rather than ticket sales,screenings that went unreported and audience sizes that were underreported, the people said.

The MPAA and its auditors presented the results last month to state-backed China Film Group, which distributes most movies in the country, the people said. China Film representatives were receptive, but said only a higher government authority could enforce stricter controls on theaters, according to the people. China Film is analyzing the results and will meet the parties again for another discussion this month, they added.

The results come as the Office of the U.S. Trade Representative prepares for a new round of negotiations with Chinese counterparts to revise a 2012 deal that allowed theatrical distribution of at least 34 Hollywood films annually under a revenue-sharing agreement. Those talks could extend well into 2018, with the current deal remaining in place, one of the people said.

The person said the U.S. is seeking to increase its share of China’s box-office grosses from the existing 25% to 40%,in line with some other markets.

The MPAA plans to conduct future audits, including one for select films released in 2017, the people said.

Chinese regulators have been cracking down on boxoffice fraud and passed a law last year that included penalties for the behavior. Earlier this year, regulators named and fined 326 theaters for underreporting ticket sales. Since then, regulators have cited dozens more for the practice.Most of the theaters are either stand-alone operations or part of small chains in second- and third-tier cities.

—Erich Schwartzel

洛杉磯武漢的小小（音譯）為此文章作出貢獻

—Erich Schwartzel

in Los Angeles and Xiao Xiao in Wuhan contributed to this article.