农业专利资产收益分成率的估算方法研究

发布时间：2018-06-25 16:27

本文选题：农业专利资产 + 收益分成率　；参考：《云南大学》2015年硕士论文

【摘要】：农业专利资产作为促进农业发展,提高农业生产效率的重要因素之一,其价值的评估,是资产评估工作者非常值得关注与重点研究的问题。农业专利资产作为无形资产的其中一种,其价值的体现,依托于经济实体的运作,并没有方法对其进行独立评估。在评估过程中,如何将专利资产的价值与其依托的实体资产价值剥离开来,就需要借助分成率这一参数。因此分成率的确定也是资产评估工作者在评估过程中特别关注和亟待解决的问题。而本文主要讨论的问题,就是农业专利资产的收益分成率如何估算的问题。农业类专利资产具有复杂性、多样性和弱保密性等特点,这些特点使得对农业专利资产收益分成率进行估算时存在困难。本文针对农业专利资产的特点,构建了一个对农业专利资产的收益分成率做出评价的指标体系,选取德尔菲法,借助专家经验,运用该指标体系对评估对象打分,并选取层次分析法计算出指标的各项权重值,从而估算出收益分成率的值。这种估算方法充分考虑到农业专利资产的特点,并借助层次分析法确定评价指标的权重,避免了传统权数确定上的主观性,为评估农业专利资产收益分成率提供了一个可供选择的估算方法。
[Abstract]:As one of the important factors to promote the development of agriculture and improve the efficiency of agricultural production, the evaluation of the value of agricultural patented assets is a problem that the appraisal workers should pay close attention to and focus on. As one of the intangible assets, the value of agricultural patent assets depends on the operation of economic entities, and there is no way to evaluate them independently. In the process of evaluation, how to separate the value of patent assets from the value of the physical assets on which they depend needs the help of the ratio of share. Therefore, the determination of the share rate is also a special concern and urgent need to be solved in the process of asset appraisal. The main problem discussed in this paper is how to estimate the income share rate of agricultural patent assets. Agricultural patent assets have the characteristics of complexity, diversity and weak confidentiality, which make it difficult to estimate the income share rate of agricultural patent assets. According to the characteristics of agricultural patent assets, this paper constructs an index system to evaluate the income share rate of agricultural patent assets. The Delphi method is selected and the evaluation object is scored by the index system with the help of experts' experience. The analytic hierarchy process (AHP) is selected to calculate the weight of the index, and the value of the income share rate is estimated. This method takes full account of the characteristics of agricultural patent assets, and makes use of AHP to determine the weight of evaluation index, thus avoiding the subjectivity of traditional weight determination. This paper provides an alternative method for estimating the share rate of agricultural patent assets.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

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