数字化肝脏及手术导航软件的价值评估研究

发布时间：2018-05-18 18:40

本文选题：无形资产 + 专利技术　；参考：《湖南大学》2013年硕士论文

【摘要】：在当前知识经济时代，科学技术逐渐成为经济发展的主要推动力。高新技术产业崛起，不仅带动一国经济的崛起，技术的进步以及生活的便利，也创造了更多的就业岗位。我国的专利发明数量处于全球领先地位，但是仅有20%的科技成果成能够成功产业化与商业化。其中一个主要的原因是无形资产评估过程与方法的不规范所导致的专有技术内在价值的严重低估，本文以专有技术类价值评估为研究对象，对合理挖掘高新专利技术价值以及促进科技成果转化有着重要的意义。本文以应用于医疗领域的图像处理系统与计算机辅助设计服务平台专有技术（简称图像设计与服务平台技术）为案例，在现有无形资产理论以及无形资产价值评估理论的基础上，通过分析图像设计与服务平台技术的主要技术、性能指标以及现有应用案例，确定适宜该专有技术的最佳评估方法－收益法。在分析了图像设计与服务平台技术的行业与市场竞争情况后，对收益法有关的各参数进行测测，最终确定此类医疗软件的评估价值。基于收益法下的专有技术价值评估案例研究，分析得出现有无形资产评估收益法评估中的局限性与出现的问题并提出相应的技术规范建议，即加深行业与市场分析、细分未来预测收入和收益法与期权法的结合三点建议。本文旨在以案例分析的形式，揭示当前技术类无形资产评估的过程以及所用评估方法的局限性，并提出相应改善措施以及将来的无形资产评估的研究趋势－实物期权法在技术类无形资产价值评估中。
[Abstract]:In the current era of knowledge economy, science and technology has gradually become the main driving force of economic development. The rise of high-tech industry not only drives the rise of a country's economy, technological progress and convenience of life, but also creates more jobs. The number of patent inventions in China is in the leading position in the world, but only 20% of the scientific and technological achievements can be successfully industrialized and commercialized. One of the main reasons is the serious underestimation of the intrinsic value of the proprietary technology caused by the nonstandard evaluation process and methods of intangible assets. This paper takes the value evaluation of the proprietary technology as the research object. It is of great significance to reasonably excavate the value of high-tech patent technology and to promote the transformation of scientific and technological achievements. This paper takes the image processing system and the computer aided design service platform proprietary technology which is applied in the medical field as an example, which is referred to as the image design and service platform technology. Based on the existing theory of intangible assets and the valuation theory of intangible assets, this paper analyzes the main technology, performance index and existing application cases of image design and service platform technology. Determine the best method of assessment suitable for the proprietary technology-income approach. After analyzing the industry and market competition of image design and service platform technology, the paper measures the parameters related to income approach, and finally determines the evaluation value of this kind of medical software. Based on the case study of the valuation of proprietary technology under the income approach, this paper analyzes the limitations and problems existing in the income assessment of intangible assets, and puts forward corresponding technical suggestions, that is, to deepen the industry and market analysis. Subdivision of future forecast income and income approach and options approach combination of three suggestions. In the form of case study, this paper aims to reveal the current process of intangible assets assessment of technology and the limitations of the evaluation methods used. The paper also puts forward the corresponding improvement measures and the research trend of intangible assets evaluation in the future-real option method in the evaluation of the value of technical intangible assets.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F231

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