种业创新成果价值评估模型的改进研究

发布时间：2018-05-24 21:43

本文选题：种业 + 科技创新　；参考：《北方工业大学》2017年硕士论文

【摘要】：随着知识经济时代的到来,种业创新成果已经成为推动我国种业与农业发展的主要力量。近年来,我国种业创新成果数量不断增多,但由于我国对无形资产的保护意识淡薄以及价值评估体系的不完善,致使种业创新成果转化率不高,制约着我国农业的发展。2014年5月15日,国家种业科技成果产权交易中心正式成立,这是由中国农业科学院农业知识产权研究中心开发的种业创新成果线上交易平台,交易平台的成立对于推动我国农业发展具有现实意义。交易平台不仅能展示各类种业创新成果,更重要的是能提供价值评估服务,有利地促进交易的达成。交易平台目前采用的价值评估方法主要是成本法和预期收益法,这两种方法均存在一定的缺陷,因此价值评估模型仍然存在改进的空间。本文主要是在两种模型的基础上进行改进与完善,力求能提供更加科学与合理的评估结果,促进种业创新成果向农业生产力转化。本文借鉴国内外关于农业技术资产价值评估、技术商品定价等方面的研究,采取实证分析与规范分析相结合,多学科研究方法相结合,首先对国家种业科技成果产权交易平台以及种业创新成果的相关概念、类型及特点进行介绍。接着对无形资产价值评估的相关理论进行了总结归纳,并指出种业创新成果价值评估的特殊性,通过分析种业创新成果价值评估的影响因素,评价了当前种业创新成果价值评估方法存在的问题,提出对种业创新成果现有价值评估模型进行改进研究的必要性。针对现有模型的缺陷,本文对模型进行改进,在说明研究理论的基础上,提出了更为科学完善的价值评估模型。最后通过引入案例,对种业创新成果价值评估改进模型的可行性进行了验证。本文提出的种业创新成果价值评估改进模型有利于提高人们对种业创新成果的重视程度,保护品种所有者的合法经济利益,能加速种业创新成果的市场化运用,不仅使科研单位和种子企业都得到合理的经济利益分配,还能提高种子的更新换代速度,提高种业产业的社会生产力。
[Abstract]:With the arrival of knowledge economy era, seed industry innovation has become the main force to promote the development of seed industry and agriculture in China. In recent years, the number of innovative achievements of seed industry in China has been increasing, but because of the weak awareness of intangible assets protection and the imperfection of value evaluation system, the transformation rate of seed industry innovation results is not high. On May 15, 2014, the National Center for the Exchange of property Rights in seed Industry Scientific and technological achievements was formally established, which is an online trading platform for seed industry innovation results developed by the Research Center for Agricultural intellectual property of the Chinese Academy of Agricultural Sciences. The establishment of trading platform is of practical significance to promote the development of agriculture in China. The trading platform can not only display the innovative achievements of various seed industries, but also provide value evaluation services to facilitate the conclusion of transactions. The current valuation methods used in the trading platform are cost method and expected income method, both of which have some defects, so there is still room for improvement in the valuation model. This paper is mainly to improve and perfect the two models in order to provide more scientific and reasonable evaluation results and to promote the transformation of seed industry innovation to agricultural productivity. This paper draws lessons from the domestic and foreign research on the value evaluation of agricultural technology assets and the pricing of technical commodities, and adopts the combination of empirical analysis and normative analysis, and the combination of multidisciplinary research methods. Firstly, the paper introduces the property right trading platform of national seed industry scientific and technological achievements and the related concepts, types and characteristics of seed industry innovation achievements. Then it summarizes the related theories of intangible assets value evaluation, and points out the particularity of seed industry innovation achievement value evaluation, and analyzes the influencing factors of seed industry innovation achievement value evaluation. This paper evaluates the problems existing in the method of evaluating the value of seed industry innovation achievement, and puts forward the necessity of improving the existing value evaluation model of seed industry innovation achievement. Aiming at the defects of the existing model, this paper improves the model and puts forward a more scientific and perfect value evaluation model on the basis of explaining the research theory. Finally, the feasibility of the improved model of seed industry innovation achievement value evaluation is verified by introducing a case. The improved model of evaluating the value of seed industry innovation achievement proposed in this paper is helpful to improve people's attention to seed industry innovation achievement, protect the legitimate economic interests of variety owner, and accelerate the market-oriented application of seed industry innovation achievement. Not only can scientific research units and seed enterprises get reasonable distribution of economic benefits, but also can improve the speed of seed replacement and improve the social productivity of seed industry.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324.6;F273.1

【参考文献】