【作者】 于磊；

【导师】 王淑珍；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2010， 博士

【摘要】 随着我国“国家知识产权战略”的深入实施以及技术型知识产权存量的不断增加,技术型知识产权的有效运用活动日趋活跃,资产评估也将在技术型知识产权的创造、运用、保护和管理中发挥更大的作用。然而,我国资产评估行业发展历史短,在基本理论、评估方法、评估程序、准则建设等方面存在着很多的不足,特别是在技术型知识产权评估领域。在这些问题中,评估方法是核心问题,评估方法的选择和运用是影响评估结果质量的主要原因,也是技术型知识产权资产评估实务中需要迫切解决的问题。因此,需要加强技术型知识产权资产评估方法的理论研究,以促进资产评估更好的服务“国家知识产权战略”。本文建立既符合技术型知识产权价值规律又符合我国资产评估现状的技术型知识产权资产评估方法体系为目标,以技术型知识产权价值理论和资产评估基础理论为基础,结合我国技术型知识产权评估现状,对技术型知识产权评估方法的选择和运用进行了理论研究。分析了不同评估环境下技术型知识产权评估方法的合理选择,成本法、收益法和市场法在技术型知识产权评估中的适用性等问题。在理论研究和实践分析基础上,提出了技术型知识产权评估方法的改进思路和改进措施,并采用案例分析的形式验证了改进措施的合理性和可操作性。通过现状调查,我国技术型知识产权的交易、质押和授权等有效运用明显增加。技术型知识产权评估业务量迅速增长,但是在评估业务总量中的比重仍十分有限。在技术型知识产权评估实务中,主要采用收益法、成本法和市场法。其中,收益法的运用最为广泛,成本法和市场法的应用范围有限。评估方法选择中,主要考虑评估对象的特点和数据资料的限制。然而,评估方法受到包括评估对象、评估目的、价值类型、评估假设等多种评估要素的影响。而且,复杂的评估环境需要评估师的职业判断。基于层次分析法的评估方法选择模型将客观理论分析与主观评估师判断充分的结合,是合理选择评估方法的有效解决措施。在收益法应用中,技术型知识产权收益法的评估思路带有明显的企业价值评估的痕迹,多采用两阶段收益预测模型和单一的技术分成率和折现率。根据技术型知识产权的价值实现规律,技术型知识产权价值实现过程中具名明显的阶段性和周期性特征。在收益法改进中,需要结合技术型知识产权生命周期的发展阶段特征,动态分析评估对象未来收益的实现过程及风险水平。在成本法应用中,技术型知识产权成本法评估结果的合理性受到广泛质疑,其中主要表现为成本法评估结果与评估对象的未来收益具有若对称性。根据技术型知识产权的价值形成规律,在技术型知识产权的价值形成的各个阶段包含着大量人类创造性劳动,而且一些成本以无形的形式向下一阶段传递,这些特点使得很难全面准确反映其成本。需要合理的分摊这些“隐形”的共益成本,并通过技术型知识产权合理投资利润正确反映创造性劳动的真实成本,以提高成本法评估结果的合理性。市场法在技术型知识产权评估中不存在太多的理论难点,缺乏公开活跃的交易市场和交易案例是市场法在我国评估实务中应用比例较低的主要原因。本文在以下方面有所创新：(1)构建了基于层次分析法的技术型知识产权评估方法选择模型,以增强评估方法选择的科学性和合理性。(2)提出了基于生命周期思想的技术型知识产权收益法评估思路,动态的分析技术分成率和折现率。(3)提出了技术型知识产权共益成本的概念,并采用模糊综合评判法对其进行分摊,以解决技术型知识产权成本非完整性的问题；提出了以企业研发费用利润率为基础的技术型知识产权开发利润率的新方法,以解决知识产权成本与收益弱对称的问题。更多还原

【Abstract】 With the thorough implementation of "National Intellectual-Property Strategy" and ever-increasing stock of technology-based IP in our country, effective operational activities of technology-based IP become more and more vigorously. Assets appraisal would play a more important role in creation, utilization, protection and management of technology-base IP. But, on the other side, there are many drawbacks in basic valuation theory, valuation methods, valuation procedures, valuation regulations, especially in technology-based intellectual property valuation. The irrational choice and utilization of valuation methods were one of prime reasons for valuation results, which were also the most urgent problems of technology-based IP valuation practice. Consequently, the theoretical research of technology-based IP valuation methods should be enhanced for the purpose of serving "National Intellectual-Property Strategy".The paper aims to build up technology-based IP valuation methods system that accord with value discipline and valuation practice of technology-based IP. The paper takes the choice and utilization of technology-based IP valuation methods as the main research contents based on value theory of technology-based IP, basic valuation theory and valuation practice of technology-based IP. The valuation choice in different valuation environment and suitability of valuation methods such as income method, cost method and market method are the main content of the paper. Based on the theory of technology-based IP value and basic theory of valuation, the paper in-depth analysises main problems of valuation practice form theory angle and puts forward improvement threads of choice and utilization of valuation methods.According to practice analysis, the effective activities of technology-based IP utilization are more and more of vigorous in our country. There is a rapid grow of technology-based IP valuation portfolio, but which is also small compared with total valuation portfolio.The application range of income method that is the main method of technology-based IP valuation is gradually expanding. At the same time, the application range of cost and market method relatively narrow.The character of valuation object and material limitation are the main reason for choice of valuation methods in practice.But choice of valuation methods is influenced by many factors such as valuation object, valuation purpose, value types, valuation hypothesis. In the same time, appraiser’s professional judgement is necessary in complex valuation environment. Valuation methods choice model based on hierarchy analysis method that complaint with objective theory analysis and subjective appraiser’s judgement is the effective solution for reasonable choice of valuation methods. In the application of income method in technology-based IP, there is obvious tracks of business valuation thread. According to value realization discipline, there is obviously stage and periodicity in the process of technology-based IP value realization. The paper puts forward improvement thread based on realization law of technology-based IP. Improvement thread is embodied in dynamic analysis of future earnings and risk. In the application of cost method in technology-based IP, the rationality of cost method results are always called into question by some people, which registers as there is feeble relationship between valuation results and future earnings. According to value formulation discipline of technology-based IP, there are many human’s creation workings every stages of value formualtion process.Reasonable allocation of "adelomorphic" cost and right reflection the cost of human’s creative work is the improvement direction for cost method. Lack of active market and comparable case is the main problems for market method in valuation practice.Some innovations were made in my dissertation as follows:Firstly, in order to enhance the rationality and scientificalness of choice of valuation methods, the paper makes up choice modle of valuation methods in technology-based IP. Secondly, the paper puts forward valuation thread of technology-based IP based on life circle theory, which analysis royalty rate and discount rate dynamicly. Thirdly, one side, the paper puts forward the concept of "common benefit cost " and allocation method based on Fuzzy Comprehensive Evaluation; the other side, the paper puts forward more reasonable methods to calculate profit rate of development and researchment of technology-based IP.更多还原