计算机软件价值评估研究

【作者】 殷豪；

【导师】 伍仲琴；

【作者基本信息】 广东工业大学 ， 企业管理， 2000， 硕士

【摘要】 信息产业是我国在二十一世纪重点扶持发展的支柱产业。作为其中最为闪亮的部分之一，软件业更是我国能跻身世界前沿的重要经济增长点。同时我国加入世界贸易组织在即，软件贸易将成为我国出口创汇的又一大生力军，与此相对应的软件知识产权保护问题也将被明确提到议事日程上来。所有这一切都要求我们对软件价值评估研究的开展给予前所未有的重视。 令人遗憾的是，我国软件评估工作的研究水平与国外存在着巨大的落差。这一现象的造成诚然主要来源于民族软件业的短暂历史，但同时也与人们滞后的观念有着莫大的关系。笔者选择此课题作为硕士学位论文题目，一方面是兴趣使然，另一方面也是期待能在这一比较新的领域尽自己的绵薄之力。 本文的主体部分共分四章。第一章 绪论：主要是对软件及软件评估等概念的具体含义作一廓 清，同时对我国软件业的发展历史和国内外软件评估工作开 展的大体情况进行概括，并论述了进行软件评估所必须澄清 的一些基本问题，如评估方法、评估标准、关键特性等，以 为下面各章的叙述作准备。第二章 成本法：主要介绍了当今国际上流行的COCOMO系列模 型，同时对诸如软件规模的衡量标准等问题阐述了自己的看 法，并提出了解决“旧”软件评估问题的“损耗比率”等概 念。第三章 现行市价法：论述了现行市价法应用到软件评估领域所应 着重注意的问题，比如影响因素的选择等，同时笔者自行提 出了“因素滑动价格法”，尝试建立一个完整的现行市价法评 估软件价值的模型。 第四章自由软件：作为对软件业进而是软件评估业发展趋势的一个 展望，这里主要阐述了自由软件模式对传统生产模式的冲击， 从而对未来的软件成本构成作出预测。更多还原

【Abstract】 Information industry is one of the mainstays China will support greatly in the 2I~ century. Among the most conspicuous parts of IT industry, software industry is an important economy-increasing point which could boost our country to the front of the world. Meanwhile, at the threshold of WTO, we need the software trade to be another export main-force. Unsurprising, the related software IP protection problem is to be on the agenda list as well. All of these demand an unprecedented regard to the appraisal of software value. Unluckily, there is a huge gap of software appraisal level between ours and advanced countries, which is caused mainly by the short history of Chinese software industry, but still partly by the lagged people concept. My choosing this as my graduate dissertation title is because of not only interest but also the wish I be able to do something for this certain new field. This essay composes of four chapters. Chapter 1 Introduction: It mainly clarifies the concrete meanings of such concepts as 搒oftware?and 搒oftware appraisal? and generalizes the histories of software industry and software appraisal. At last, it discusses some foundational and demanding problems as 揳ppraisal methods? 揳ppraisal standards?and 搆ey characteristics? to prepare for the following specification. Chapter 2 Cost Method: It introduces the worldwide popular COCOMO serial models and my own opinion of how to measure the size of a certain software, meanwhile, forwards a concept 搘astage rate?to solve the problem of appraising 搊ld?software. Chapter 3 Sales Comparison Method: It discusses some issues we should Ill notice when applying the sales comparison method to software appraisal, for example, how to select the effect factors. At the same time, the 揊actor Sliding Price Method?is proposed, trying to build a complete model to appraise software value. Free Software: As a prospect of software and software appraisal development, it mainly discusses the impact free-software-model will impose on classical models, and give a forecast of the cost composition of future software.更多还原