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收益法在我國技術(shù)類無形資產(chǎn)評估中的應(yīng)用
畢業(yè)論文
收益法在我國技術(shù)類無形資產(chǎn)評估中的應(yīng)用
摘 要：隨著我國社會主義市場經(jīng)濟(jì)體制的不斷完善和中國加入世界貿(mào)易組織，人們對無形資產(chǎn)的作用日益重視。特別是專利技術(shù)等技術(shù)類無形資產(chǎn)對社會和企業(yè)發(fā)展的作用得到了越來越廣泛的認(rèn)可，因此對技術(shù)類無形資產(chǎn)的評估就顯得尤為必要且重要了。技術(shù)類無形資產(chǎn)評估的收益法，充分考慮了投資者貼現(xiàn)的預(yù)期收益和風(fēng)險，能與其投資決策相結(jié)合，體現(xiàn)了產(chǎn)權(quán)交易的公平合理性。它將技術(shù)類無形資產(chǎn)的獲利能力量化為預(yù)期收益，并將其作為對評估作價的基礎(chǔ)，反映了資產(chǎn)經(jīng)營目的和優(yōu)質(zhì)優(yōu)價的市場價格形成機(jī)制。在技術(shù)類無形資產(chǎn)獲利能力真實、預(yù)測科學(xué)的情況下，能較準(zhǔn)確、合理地評估出技術(shù)資產(chǎn)的價值，有利于維護(hù)產(chǎn)權(quán)主體的正當(dāng)權(quán)益。
關(guān)鍵詞：無形資產(chǎn)；技術(shù)資產(chǎn)評估；收益法；超額收益
Income Approach to The Intangible Technology Related Assets in China
Abstract: Along with socialist economy system is continuously perfect and China joined the WTO, the more attention people pay to the functions of the intangible property. Especially, the effects of the patented technology which impel the society and the corporations forward receive more and more agreement, so it becomes very essential and important to evaluate the intangible technology related assets. Income approach in the intangible technology related assets, which consider anticipative earnings and risk of the investors discount, combines with the decision of the investment, reflect property right transaction’s fairness and rationality. It makes profitable capability of the intangible technology related assets into anticipated income that also consider as the base of assessment. Also, it reflects the purpose of asset operation and the mechanism of the good market price. Under the situation of actual profitable capability and scientific prediction of the intangible technology related assets, t can accurately and reasonably evaluate the value of the intangible technology related assets and is good for protecting appropriate interests of property right owner.
Key Words: Intangible assets; Value the intangible technology related assets; Income approach; Extra benefit
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