技术类知识产权评估中折现率的模型研究

发布时间：2019-01-27 21:15

【摘要】：党的十七大报告中指出，我国要“实施知识产权战略”，知识产权日益成为国家发展的战略性资源和核心要素。随着我国“国家知识产权战略”的不断深入实施及技术类知识产权在企业活动中运用的逐渐活跃，技术类知识产权评估业务量也持续增加。但是，由于我国评估行业发展历程较短，在基本理论、评估过程等很多方面存在着不足，特别是在技术类知识产权评估领域。对技术类知识产权价值评估的合理程度不仅取决于适用的评估方法，更重要的是取决于方法中参数确定的准确度及参数获取方式的可靠程度。首先，本文简要介绍技术类知识产权折现率的本质和特点，然后介绍技术类知识产权评估中的重要参数之——折现率的现有评估方法并对其进行评析。随后，将定性分析与定量分析相结合，论文基于模糊综合评价法和AHP层次分析法，，试图建立一个更加科学、合理、规范的技术类知识产权折现率的新模型。接着，通过案例分析，说明新模型在评估实践中具有应用价值。最后，评价研究成果并说明有待进一步研究的内容。
[Abstract]:In the report of the 17th National Congress of the Communist Party of China, it is pointed out that our country should "implement the strategy of intellectual property", and intellectual property has increasingly become the strategic resource and core element of national development. With the deepening implementation of the National intellectual property Strategy in China and the active use of technological intellectual property in the activities of enterprises, the business volume of technical intellectual property evaluation has been increasing. However, due to the short development history of the evaluation industry in China, there are many shortcomings in the basic theory, evaluation process and so on, especially in the field of intellectual property evaluation of technology. The reasonableness of evaluating the value of technology intellectual property rights depends not only on the suitable evaluation methods, but also on the accuracy of parameter determination and the reliability of the way of obtaining parameters. First, this paper briefly introduces the nature and characteristics of the discount rate of technological intellectual property rights, and then introduces the existing evaluation methods of discount rate, one of the important parameters in the evaluation of technological intellectual property rights. Then, combining qualitative analysis with quantitative analysis, based on fuzzy comprehensive evaluation method and AHP analytic hierarchy process, this paper tries to establish a more scientific, reasonable and standardized discount rate model of technical intellectual property rights. Then, through the case analysis, it shows that the new model has the application value in the evaluation practice. Finally, the research results are evaluated and the contents to be further studied are explained.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F204

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