基于抵押贷款的发明专利价值评估案例研究
发布时间:2018-07-09 18:48
本文选题:抵押贷款 + 发明专利 ; 参考:《天津商业大学》2013年硕士论文
【摘要】:随着市场经济的不断发展和知识经济的繁荣,以知识为基础的专利权、商誉、计算机软件等无形资产在企业中所占比例不断增加,,无形资产的作用逐渐被人们所重视,世界各国和企业都越来越意识到无形资产的巨大价值。对无形资产进行科学的评估已成为建立现代企业制度,发展社会主义市场经济的客观需要。对于企业本身来说,进行无形资产评估也是资产管理、品牌建设、资本运作的需要。 论文围绕基于抵押贷款的发明专利价值评估案例开展研究,在全面梳理无形资产评估的理论和方法的基础上,针对抵押贷款的发明专利的价值评估及特点进行全面分析,探讨基于抵押贷款的发明专利的评估方法,并结合具体的案例开展评估活动,同时,从案例的评估、分析和研究中,总结出基于抵押贷款发明专利评估过程中存在的问题,针对问题提出合理的解决思路、办法和建议。 论文案例研究主要取得的成果包括以下几方面:对无形资产评估理论和方法进行全面系统梳理、总结和分析;针对抵押贷款发明专利价值的评估目的、方法、程序及依据进行系统分析研究;结合具体案例开展全过程评估研究,并从案例中分析此类价值评估中存在的问题,提出科学、合理的解决思路、办法及建议;案例研究成果为今后开展类似的评估活动提供借鉴,也将有助于进一步推进行业健康发展。
[Abstract]:With the development of market economy and the prosperity of knowledge economy, the proportion of intellectual patent, goodwill, computer software and other intangible assets in enterprises is increasing, and the function of intangible assets has been paid more and more attention. Countries and enterprises all over the world are more and more aware of the huge value of intangible assets. Scientific evaluation of intangible assets has become the objective need of establishing modern enterprise system and developing socialist market economy. For the enterprise itself, intangible assets evaluation is also the need of asset management, brand building and capital operation. This paper focuses on the case study of the value evaluation of invention patent based on mortgage loan. On the basis of combing the theory and method of intangible assets evaluation, this paper makes a comprehensive analysis on the value evaluation and characteristics of the invention patent of mortgage loan. The evaluation method of invention patent based on mortgage loan is discussed, and the evaluation activities are carried out in combination with specific cases. At the same time, the problems existing in the evaluation process of invention patent based on mortgage loan are summarized from the case evaluation, analysis and research. Put forward a reasonable solution to the problem, methods and suggestions. The main achievements of the case study include the following aspects: a comprehensive and systematic review, summary and analysis of the theory and method of intangible assets evaluation; the purpose and method of evaluating the value of mortgage invention patent. The procedure and the basis are analyzed systematically, the whole process evaluation research is carried out according to the concrete cases, and the problems existing in this kind of value evaluation are analyzed from the case, and scientific and reasonable solutions, methods and suggestions are put forward. The results of case studies will provide reference for similar evaluation activities in the future, and will also help to further promote the healthy development of the industry.
【学位授予单位】:天津商业大学
【学位级别】:硕士
【学位授予年份】:2013
【分类号】:F273.4;F832.46
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