【作者】 王偌鹏；

【导师】 唐小我；

【作者基本信息】 电子科技大学 ， 管理科学与工程， 2007， 博士

【摘要】 国防科技工业是国家战略性产业,是推进中国特色的新军事变革的基础和支撑,为了满足国防建设需求和服务于国家经济建设需要,国防科技工业必须加快转型升级,即通过体制机制、建设模式、科技发展、增长方式的全面转型,推动实现军工产业和技术的整体升级。加速军用技术和民用技术的相互转移,是国防科技工业转型升级的必然要求,是加强国防建设和促进国民经济快速发展的有效策略。一方面,借助两种技术的相互转移,促进武器装备技术的快速发展,建立寓军于民的国防科技工业新体制;另一方面,可以为国家经济建设服务。因此,在我国,军用技术和民用技术的相互转移将成为一种必然的发展趋势。然而,由于目前军工科研院所的体制机制问题、市场竞争意识问题、军品科研成果投入和权属问题、涉及国家安全问题、技术转让的利益分配机制问题、担心国有资产流失问题等等,军工科研院所一是普遍不愿意将军品型号技术转让给企业进行装备的批量生产,二是国防科研形成的大量军用技术未及时转化应用于民品开发,发展军民结合高技术产业。如何保障军工科研院所技术转让后的权益和国有资产不流失,其核心问题实际上是技术转让的定价问题。因此,技术转让的定价问题是目前制约军工科研院所技术转让的关键因素之一。我国现行军工科研生产管理体制是借鉴前苏联的军工科研生产管理体制而建立的。随着我国市场经济体制的建立和发展,军工科研院所的科研环境发生了许多变化,如军品科研实行有限竞争和合同制管理,科研任务要靠军工科研院所自己去争取,一部分经费和条件建设要靠军工科研院所自筹解决。因此,军工科研院所技术转让已经从过去的无偿转让逐步走向有偿转让。由于军工科研院所主要靠国家投入国防科研费和部分研发条件建设费,自身并没有需要收回研发投入的压力,技术转让能否取得预期收益的风险很小,在其基本利益得到保障的情况下,他们对技术转让的收益期望值并不一定很高。但目前技术转让过程中所采用的转让定价方法大都是传统的无形资产定价方法,诸如,市价法、成本加成法、收益现值法等,不能够完全体现技术的价值和研究所的权益,更没有考虑军工科研院所技术转让的特点,因此军工科研院所进行技术转让的积极性仍然不高,难以加速军工科研院所技术转让进程。例如,在我们所调研的军工科研院所中,高达90%的科研院所选择自己建生产线进行生产,大量精力被用于完成装备生产任务,与此同时许多技术没有及时转化服务于国民经济建设,造成国防科技资源的严重浪费。本文正是在这样一种背景下,从目前军工科研院所技术转让特点出发,以实现军工科研院所和技术受让方双赢为出发点,以加速军工科研院所技术转让为目标,提出采用经济学中两部定价的思想来解决军工科研院所技术转让过程中的定价策略问题。我们的思路是:在技术交易过程中,技术的转让价格由固定费用加变动费用两部分构成。在交易达成时,受让方首先根据研发成本和受让方的预期利润双方协商确定一个固定费用,支付给技术转让方。然后在未来的经营过程中再根据产品的销售数量或销售收入按照一定的比例进行提成。这种方法缓解了一次性巨额支付给受让方企业带来的资金压力,同时将转让方和受让方的利益与未来的市场效益相挂钩,实现了双方的利益共享和风险分担。本文针对军工技术本身的特点,结合技术转让方和受让方的实际情况,提出了两种技术转让定价策略:基于数量提成的技术转让定价策略和基于收益提成的技术转让定价策略,具体分析过程如下:基于数量提成的转让定价策略要求在交易达成时受让方首先向转让方支付一个固定费用,固定费用的取值范围以受让方的最大利润为上界,由交易双方协商决定,然后在销售实现时根据实际的销售数量按照一定的比例进行提成。论文分别分析了技术转让方进行技术所有权和使用权转让的数量提成策略问题。先从一般需求函数出发分析得出了技术转让方利润最大化的数量提成策略的解析表达式。然后以线性需求函数为例,分析了最优变动费用、最终产品价格、受让方和转让方利润的具体特征。最后通过数值算例对比分析了各个变量随着转让方拥有受让方股权比例的不同而变化的趋势。基于收益提成的转让定价策略要求在交易达成时受让方首先向转让方支付一个固定费用,然后在销售实现时根据实际的销售收益按照一定的比例进行提成。论文分别分析了技术转让方进行技术所有权和使用权转让时的收益提成策略。先从一般需求函数出发分析得出了技术转让方利润最大化的收益提成策略解析表达式。然后以线性需求函数为例,通过数值算例对比分析了收益分成比例、最终产品价格、受让方和转让方利润随着转让方对受让方持股比例的不同而变化的趋势。论文最后通过实际案例分析对本文所提出的技术转让定价方法进行了应用,分析了其具体操作过程和适用条件。更多还原

【Abstract】 National defense science and technology industry is a strategic industry. And it is the foundation and support of promoting the new military changes. In order to meet the needs of national defense and the national economic construction, national defense science and technology industries must speed up the transformation and upgrading. Therefore, accelerated the mutual transfer of military and civilian technologies is the inevitable requirement for the transformation and upgrading of defense technology industry. And it is also the effective strategies to strengthen the national defense and promote the economic development. On the one hand, using two technologies mutual transfer, it can promote the development of weapons and equipment and establish the defense industry new system; On the other hand, it can promote the economic development, and can service to national economic. Therefore, in our country, the mutual transfer of military and civilian technologies will become an inevitable trend. However, Chinese military technology transfer still has some problems, such as the input and ownership of military researches, the transfer of research results that involve national security, national interests and major social and public interests, paid for military research may lead to the cost rising of military, and the management system of military research and production and so on. And the most important problem is the military technology transfer pricing strategy.Chinese current military research and production management system were established by conference the management system of the former Soviet Union. Under the conditions of planned economy, the defence institutes and production enterprises are directly managed by the state, and the research results were used without payment. This management system of research and production separating has played a certain role. But with the establishment and development of the market economy, the research environment of defence institutes has changed. such as military research practice limited competition and contract management, research tasks need defence institutes themselves to strive for, and part of the fund need the institutes to solve. In such conditions, if still require technology free transfer, the research institutes will no enthusiasm for technology transfer. Therefore, the state has implemented the technology transfer with payment. But in the process of the technology transfer, the transfer pricing methods that the institutes have used are mostly traditional pricing methods of intangible assets, such as market pricing, cost-plus pricing, Income Present Value Method etc., which can not reflect the value of the technology, so defence institutes have no enthusiasm to practice technology transfer. In our research, as much as 90% of the defence institutes choose to product the goods in their own factories. Sporadic research institutes try to transfer the technology, but because of the defects of transfer pricing mechanism, the research institutions and enterprises all haven’t active to control costs and lead to the serious waste of resources.This paper is precisely in such a context, uses two-part tariff to solve the military technology transfer pricing problems, as well as, the incentives and risk-sharing issues of the research institutes and the enterprises. Our idea is: the technology transfer pricing is consist of fix fee and variable fee. At the beginning of the technology transfer, the transferee pay a fixed fee to the technology transferor, and in the future enterprises operational process the transferor get a certain proportion of the actual volume or revenue. This approach eases the capital pressures of the transferee that caused by one-time payment, and links the benefits of the transferor and the transferee to the future market, and then achieves the interests and risk sharing of the transferor and the transferee. In this paper, we put forward the two-part technology transfer pricing strategy: based on sale volume technology transfer pricing and based on revenue technology transfer pricing.Based on sale volume technology transfer pricing strategy requests when the technology transfer the transferee pay a fixed fee to the transferor at first, and then pay a variable fee according to the actual sales volume during the future operation. The paper analyzes the pricing strategy of the technology proprietary transfer and the technology franchise transfer respectively. Start with the general demand function, the paper analysis and get the analytical expression of the enterprise profit maximization. Then uses linear demand function as an example, the paper analyzes the optimal fee changes, the final product price, and the characteristics of the transferee and transferor’s profits. Finally the paper analyzes the variables change trend by numerical examples. Based on revenue technology transfer pricing strategy requests when the technology transfer the transferee pay a fixed fee to the transferor at first, and then pay a variable fee according to the actual revenue during the future operation. The paper analyzes the pricing strategy of the technology proprietary transfer and the technology franchise transfer respectively. Start with the general demand function, the paper analysis and get the analytical expression of the enterprise profit maximization. Then uses linear demand function as an example, the paper analyzes the optimal fee changes, the final product price, and the characteristics of the transferee and transferor’s profits. Finally the paper analyzes the variables change trend by numerical examples.Finally, the paper applies the technology transfer pricing methods that we have gotten by a real case, and analyses the specific operational process and application conditions.更多还原