质押系数法在知识产权质押评估中的应用研究

发布时间：2018-04-30 04:10

本文选题：知识产权质押评估 + 质押贷款价值　；参考：《兰州财经大学》2017年硕士论文

【摘要】：知识产权质押融资是金融体制改革的创新之举,为企业拓宽融资渠道、解决资金问题提供了有效手段。但从目前来看,知识产权质押贷款发展举步维艰,其主要原因是知识产权价值评估难,这直接导致了银行贷款风险增加,从而使贷款的程序复杂化。因此,知识产权估值是知识产权质押融资业务的关键环节,合理的估值不仅能够降低金融机构贷款风险、促进资金优化配置,又能推动企业创新成果的运用和转化,进而推进知识产权强国战略的发展。本文首先对知识产权质押评估的相关国内外文献综述进行了梳理,从而确定了研究视角。其次,基于知识产权质押评估的本质,从知识产权质押评估理论框架入手,剖析了影响知识产权价值的各项基本要素及其之间的相互作用关系,从而提取了影响评估方法选择和运用的关键要素并且加以分析,认为知识产权质押评估应选取质押贷款价值作为价值类型。在辨析知识产权三大基本估值方法适用性的基础上,认为应当选择质押系数法作为评估方法,它与知识产权质押贷款的评估目的、质押贷款价值类型更具匹配性。同时,通过我国知识产权质押融资的一般模式,分析了质押背景下的风险影响因素。在对评估价值类型、方法和风险影响因素进行分析的基础上,重点通过对丰乐种业知识产权质押贷款的案例分析,探讨了质押系数法在知识产权质押估值中的应用。最后,对质押系数法的理论分析和实践应用进行了总结,并提出了本文的局限性,以期在以后的研究中有所改进。
[Abstract]:Intellectual property pledge financing is an innovation in the reform of financial system, which provides an effective means for enterprises to broaden financing channels and solve capital problems. But at present, the development of intellectual property mortgage loan is difficult, the main reason is that it is difficult to evaluate the value of intellectual property right, which directly leads to the increase of bank loan risk, thus complicating the loan process. Therefore, the valuation of intellectual property is a key link in the business of intellectual property pledge financing. Reasonable valuation can not only reduce the loan risk of financial institutions, promote the optimal allocation of funds, but also promote the application and transformation of innovative achievements of enterprises. And then promote the development of intellectual property power strategy. In this paper, the relevant literature review of intellectual property pledge evaluation is reviewed, and the research perspective is determined. Secondly, based on the nature of intellectual property pledge evaluation, this paper analyzes the basic elements affecting the value of intellectual property and their interaction with each other from the theoretical framework of intellectual property pledge evaluation. The key elements of the selection and application of the impact assessment method are extracted and analyzed, and it is concluded that the value of the pledge loan should be selected as the value type in the evaluation of intellectual property rights pledge. On the basis of discriminating the applicability of the three basic valuation methods of intellectual property rights, it is considered that the pledge coefficient method should be chosen as the evaluation method, which is more suitable for the purpose of evaluating the intellectual property mortgage loan and the value type of the pledge loan. At the same time, through the general mode of intellectual property pledge financing in China, this paper analyzes the risk influencing factors in the context of pledge. Based on the analysis of the types, methods and risk influencing factors of the evaluation value, the application of the pledge coefficient method in the valuation of intellectual property pledge is discussed through the case study of the intellectual property pledge loan in Fengle seed industry. Finally, the theoretical analysis and practical application of pledge coefficient method are summarized, and the limitations of this paper are put forward in order to improve the future research.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

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