专利权质押融资的价值评估

发布时间：2018-05-04 06:13

本文选题：专利权 + 质押　；参考：《西南财经大学》2014年硕士论文

【摘要】：当前科技型中小企业的融资和发展问题受到国家越来越多的关注和重视。专利权质押可以促进企业创新动力、帮助解决科技型中小企业融资难的问题,推动我国经济转型和发展。在这种背景下,我国国务院、人民银行、知识产权局等机构相继出台政策,促进专利权质押业务的展开,各地逐渐开展、创新专利权质押融资的模式。自第一批知识产权质押融资试点建立,已经过去了五年,与初期摸索阶段不同,现在各地已经有了可以实施的促进方案、各种专利权质押平台已经初具雏形。但是,在新的形势下,各种模式又有一些共同面临的困难。正是在这样的背景下,论文对专利权质押的开展进行了探讨,分析了其中的主要问题,并就专利权质押评估环节给出一些思考和建议。本文基本思路如下：第一部分为绪论,阐述本文写作的背景和意义、研究综述以及本文的研究方法及框架。第二部分从专利权的相关理论概念出发,对专利权相关概念、抵押和质押等相关概念做了辨析,同时结合专利权特征初步分析其在质押中表现出来的特性。阐述了我国整体专利权质押融资的开展现状及推进专利权质押融资所面临的共同问题。第三部分就质押环节中的专利权价值评估做了探讨,比较了几种常见的评估价值类型,并提出采用抵押价值类型的原理。在价值类型的原则下,探讨了不同的评估方法的适用性。本文拟采用收益法,在价值类型的指引下,结合传统差额法和分成率法,将收益分成率的行业标准和企业自身因素结合,着重探讨如何对收益法中分成率的确定,并讨论了如何确定分成对象、折现率、收益年限等参数。第四部分以一个拥有少量专利权的科技型企业为例,来说明如何用上述思路在质押条件下评估专利权价值。第五部分从外部环境和新的商业举措方面为专利权风险控制提出一些建议。
[Abstract]:At present, more and more attention has been paid to the financing and development of S & T SMEs. The pledge of patent right can promote the innovation power of enterprises, help solve the problem of financing difficulty of small and medium-sized technological enterprises, and promote the economic transformation and development of our country. In this context, the State Council, the people's Bank of China, the intellectual property Office and other institutions have issued policies to promote the development of patent pledge business, local gradually launched, innovative mode of patent pledge financing. It has been five years since the first batch of IPR pledge financing was established, which is different from the initial stage of exploration. Now there are some promotion schemes that can be implemented in various places, and various patent pledge platforms have already taken shape. However, in the new situation, the various models also have some common difficulties. Under this background, the paper discusses the development of patent pledge, analyzes the main problems, and gives some thoughts and suggestions on the evaluation of patent pledge. The basic ideas of this paper are as follows: The first part is the introduction, which describes the background and significance of this paper, the research review and the research methods and framework of this paper. In the second part, the related concepts of patent right, mortgage, pledge and so on are analyzed, and the characteristics of the pledge are analyzed in combination with the characteristics of patent right. This paper expounds the present situation of the whole patent mortgage financing in China and the common problems faced in the promotion of patent pledge financing. The third part discusses the evaluation of patent value in pledge link, compares several kinds of common valuation value types, and puts forward the principle of using mortgage value type. Under the principle of value type, the applicability of different evaluation methods is discussed. In this paper, under the guidance of the value type, combining the traditional difference method and the share rate method, combining the industry standard of the income share rate with the enterprise's own factors, this paper focuses on how to determine the share rate in the income method. And discussed how to determine the dividing object, discount rate, income years and other parameters. The fourth part takes a technological enterprise with a small amount of patent rights as an example to illustrate how to evaluate the value of patent under the condition of pledge. The fifth part puts forward some suggestions for patent risk control from external environment and new business measures.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4;F275;F276.44

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