美国审计对中国影院数据有新发现

作者/ WayneMa

2017年10月4日 华尔街日报

美国审计对中国影院数据有新发现

作者/ WayneMa

2017年10月4日 华尔街日报

据知情人士透露，最近美国电影协会的一份审计报告显示，在中国的票房上，香港好莱坞的收入正陷入数百万美元的不符实。

据普华永道会计师事务所一位为美国电影协会工作的审计人员讲，认为去年中国票房收入大约被少报了9%。

依据华尔街日报对去年票房收入的一项分析，这意味着，为美国电影协会组成的六家好莱坞电影公司至少损失了4000万美元的收入。

中国仍然是好莱坞的一个亮点，它依靠观众来抵消美国票房下滑的影响。去年，中国的银幕数量增长了近25%，达到4万多部，因为剧场建设已经扩展到二三线城市。与此同时，根据分析公司comScore的数据，今年以来中国的票房收入为61.1亿美元，增长了10%。相比之下，美国同期的降幅约为5%，至82.1亿美元。

知情人士说，审计员发现了一些违规行为，如收入分类按照让步，而不是门票销售、未报告的放映和未被报道的观众规模。

知情人士说，美国电影协会和它的审计人员上月向政府支持的中国电影集团提交了业绩报告，该集团在中国发行了大部分电影。据知情人士透露，中国电影代表接受了这一消息，但他表示，只有更高的政府部门才能加强对影院的监管。他们还说，中国电影正在分析这一结果，并将在本月再次与各方见面。

这位知情人士说，美国正寻求将其在中国的票房份额从目前的25%提高到40%，与其他一些市场保持一致。

去年，美国电影协会聘请了普华永道在中国进行首次审计，此前该公司的审计条款被列入2012年里程碑式的交易。花了大约5年时间，才敲定了这项审计的法律协议。美国电影协会和普华永道拒绝置评。

知情人士说，MPAA计划进行未来的审计，包括在2017年发布的精选影片。

中国监管机构一直在打击票房欺诈行为，并在去年通过了一项法律，其中包括对行为的惩罚。今年早些时候，监管机构点名并罚款326家影院，以低估票房收入。自那以后，监管机构又多引用了几十条。大多数影院要么是独立运营，要么是二线和三线城市的小连锁店。

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

洛杉矶武汉的小小（音译）为此文章作出贡献

—Erich Schwartzel

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