小微企业吸纳职务科技成果作价投资的定价模型研究

发布时间：2018-01-01 23:05

本文关键词：小微企业吸纳职务科技成果作价投资的定价模型研究　出处：《西南科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：小微企业是我国国民经济的重要组成部分,也是我国科技创新活动最活跃最具发展潜力的企业群体。小微企业具有创新活跃、响应迅速的优势,在我国加速科技进步、产业结构调整的形式下,小微企业必然成为职务科技成果转化的“试验田”。如何让小微企业和科研单位在合作过程中达到利益平衡是两者面临的难题。本文在总结国内外学者在小微企业吸纳职务科技成果作价投资问题的研究基础上,对小微企业、职务科技成果等概念进行了界定,通过解析小微企业职务科技成果作价投资的过程,分别在对投资主体、投资模式、投资入股条件分析后,构建了本文的小微企业吸纳职务科技成果作价投资的定价模型。在分析和比较常用的定价方法后,考虑到小微企业在吸纳职务科技成果作价投资过程中,可能会丧失对企业的控制权,同时也能科研单位在该过程中存在取回一定科研成本的需求,本文采用的基础模型为成本定价模型,科研单位投资的方式为分散型投资。依据研究的问题,本文在模型的建立上提出了5个假设,并构建了定价的数学模型。以中国(绵阳)科技城科技型中小企业为例进行实证研究,检验定价模型的合理性,探索小微企业吸纳职务科技成果作价投资的定价模型研究存在的问题,提出了对策与建议。
[Abstract]:Small and micro enterprises are an important part of our national economy, and also the most active and promising group of enterprises in our country. Small and micro enterprises have the advantages of active innovation and rapid response. In the form of accelerating scientific and technological progress and readjusting the industrial structure in China. Small and Micro Enterprises must become the "Experimental Field" for the Transformation of the achievements of Job Science and Technology. How to balance the interests of small and micro enterprises and scientific research units in the process of cooperation is a difficult problem. This paper summarizes the domestic and foreign scholars in small and micro enterprises to absorb the position of scientific and technological achievements in the price of investment on the basis of research. This paper defines the concepts of small and micro enterprises and the achievements of position science and technology. By analyzing the process of pricing investment of small and micro enterprises' achievements of post science and technology, it analyzes the main body of investment, the mode of investment and the conditions of investment. After analyzing and comparing the common pricing methods, we consider that the small and micro enterprises in the process of pricing investment in the absorption of job scientific and technological achievements. May lose the right of control to the enterprise, but also can scientific research units in this process there is a need to recover a certain amount of scientific research costs, the basic model used in this paper is the cost pricing model. The investment mode of scientific research units is diversification investment. According to the research problems, this paper puts forward five hypotheses on the establishment of the model. And build the mathematical model of pricing. Take China (Mianyang) Science and Technology City as an example to test the rationality of the pricing model. This paper probes into the problems existing in the study of pricing models for small and micro enterprises to absorb the price investment of post scientific and technological achievements, and puts forward some countermeasures and suggestions.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.3;F204

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