分账内容是爱奇艺重要的内容生态组成部分，承担着丰富平台内容供给、激发行业创作活力的重要作 用。作为连接海量用户与专业创作者的平台，爱奇艺一直以来致力于通过构建高效协同的分账合作体 系，以机制创新促进内容创作，为用户提供丰富的作品，满足他们的多元视听需求。 下一步，爱奇艺将与内容合作方共同开拓行业新机遇，以优质内容满足用户多元娱乐需求，持续推动行 业构建更健康可持续的内容生态。 1月20日，爱奇艺正式发布2026年专业制作内容(PPC)分账合作新规，宣布涵盖电影、剧集、微剧、漫 剧、动漫、少儿、纪录片、知识八大业务板块的分账内容，全面实行"收入分账"的创新合作模式。根据 新规，所有内容合作方将统一以"平台收入×分成比例"为核心计算方式获得收益。新规将于2月1日起实 施，其中电影业务新规已于1月15日率先落地执行，标志着爱奇艺分账合作模式进入一体化新阶段。 （文章来源：中国新闻网） 此次发布的新规，为合作方建立起更加清晰、统一的合作规则。所有分账内容合作方均以平台收入为核 算基准，依据不同内容类型对应的分成比例获取收益，可以更加直观地了解合作内容的收入情况。同 时，新规针对内容是否独家播出、是否为平台首播等差异化 ...

Core Viewpoint - iQIYI has announced a new revenue-sharing model for its professional production content, effective February 1, 2026, which aims to enhance collaboration with content partners across various media types [1][3]. Group 1: New Revenue-Sharing Model - The new revenue-sharing model will cover eight business segments, including movies, series, micro-dramas, animated dramas, animation, children's content, documentaries, and knowledge-based content [1]. - All content partners will calculate their earnings based on a unified formula of "platform revenue × sharing ratio," providing a clearer understanding of income from collaborative content [3]. Group 2: Importance of Revenue-Sharing Content - Revenue-sharing content is a crucial part of iQIYI's content ecosystem, enriching the platform's offerings and stimulating industry creativity [3]. - The new rules will allow for differentiated sharing ratios based on whether the content is exclusive or a platform premiere, catering to the unique characteristics and commercial value of different content types [3]. Group 3: Evolution of the Revenue-Sharing Model - Since the introduction of the revenue-sharing model in the online film sector in 2014, iQIYI has successfully expanded this model across multiple content categories, creating benchmark works with high popularity, reputation, and commercial value [4]. - The new regulations aim to deepen the relationship between the platform and content partners, transitioning from simple revenue sharing to a collaborative value creation approach [4]. Group 4: Future Directions - iQIYI plans to leverage AI technology to enhance content creation efficiency and innovation, encouraging creators to focus on producing high-quality content that aligns with commercial returns [4]. - The company aims to explore new industry opportunities with content partners to meet diverse entertainment needs and promote a healthier, more sustainable content ecosystem [4].