種業(yè)創(chuàng)新成果價(jià)值評(píng)估模型的改進(jìn)研究
本文選題:種業(yè) + 科技創(chuàng)新; 參考:《北方工業(yè)大學(xué)》2017年碩士論文
【摘要】:隨著知識(shí)經(jīng)濟(jì)時(shí)代的到來,種業(yè)創(chuàng)新成果已經(jīng)成為推動(dòng)我國種業(yè)與農(nóng)業(yè)發(fā)展的主要力量。近年來,我國種業(yè)創(chuàng)新成果數(shù)量不斷增多,但由于我國對(duì)無形資產(chǎn)的保護(hù)意識(shí)淡薄以及價(jià)值評(píng)估體系的不完善,致使種業(yè)創(chuàng)新成果轉(zhuǎn)化率不高,制約著我國農(nóng)業(yè)的發(fā)展。2014年5月15日,國家種業(yè)科技成果產(chǎn)權(quán)交易中心正式成立,這是由中國農(nóng)業(yè)科學(xué)院農(nóng)業(yè)知識(shí)產(chǎn)權(quán)研究中心開發(fā)的種業(yè)創(chuàng)新成果線上交易平臺(tái),交易平臺(tái)的成立對(duì)于推動(dòng)我國農(nóng)業(yè)發(fā)展具有現(xiàn)實(shí)意義。交易平臺(tái)不僅能展示各類種業(yè)創(chuàng)新成果,更重要的是能提供價(jià)值評(píng)估服務(wù),有利地促進(jìn)交易的達(dá)成。交易平臺(tái)目前采用的價(jià)值評(píng)估方法主要是成本法和預(yù)期收益法,這兩種方法均存在一定的缺陷,因此價(jià)值評(píng)估模型仍然存在改進(jìn)的空間。本文主要是在兩種模型的基礎(chǔ)上進(jìn)行改進(jìn)與完善,力求能提供更加科學(xué)與合理的評(píng)估結(jié)果,促進(jìn)種業(yè)創(chuàng)新成果向農(nóng)業(yè)生產(chǎn)力轉(zhuǎn)化。本文借鑒國內(nèi)外關(guān)于農(nóng)業(yè)技術(shù)資產(chǎn)價(jià)值評(píng)估、技術(shù)商品定價(jià)等方面的研究,采取實(shí)證分析與規(guī)范分析相結(jié)合,多學(xué)科研究方法相結(jié)合,首先對(duì)國家種業(yè)科技成果產(chǎn)權(quán)交易平臺(tái)以及種業(yè)創(chuàng)新成果的相關(guān)概念、類型及特點(diǎn)進(jìn)行介紹。接著對(duì)無形資產(chǎn)價(jià)值評(píng)估的相關(guān)理論進(jìn)行了總結(jié)歸納,并指出種業(yè)創(chuàng)新成果價(jià)值評(píng)估的特殊性,通過分析種業(yè)創(chuàng)新成果價(jià)值評(píng)估的影響因素,評(píng)價(jià)了當(dāng)前種業(yè)創(chuàng)新成果價(jià)值評(píng)估方法存在的問題,提出對(duì)種業(yè)創(chuàng)新成果現(xiàn)有價(jià)值評(píng)估模型進(jìn)行改進(jìn)研究的必要性。針對(duì)現(xiàn)有模型的缺陷,本文對(duì)模型進(jìn)行改進(jìn),在說明研究理論的基礎(chǔ)上,提出了更為科學(xué)完善的價(jià)值評(píng)估模型。最后通過引入案例,對(duì)種業(yè)創(chuàng)新成果價(jià)值評(píng)估改進(jìn)模型的可行性進(jìn)行了驗(yàn)證。本文提出的種業(yè)創(chuàng)新成果價(jià)值評(píng)估改進(jìn)模型有利于提高人們對(duì)種業(yè)創(chuàng)新成果的重視程度,保護(hù)品種所有者的合法經(jīng)濟(jì)利益,能加速種業(yè)創(chuàng)新成果的市場(chǎng)化運(yùn)用,不僅使科研單位和種子企業(yè)都得到合理的經(jīng)濟(jì)利益分配,還能提高種子的更新?lián)Q代速度,提高種業(yè)產(chǎn)業(yè)的社會(huì)生產(chǎn)力。
[Abstract]:With the arrival of knowledge economy era, seed industry innovation has become the main force to promote the development of seed industry and agriculture in China. In recent years, the number of innovative achievements of seed industry in China has been increasing, but because of the weak awareness of intangible assets protection and the imperfection of value evaluation system, the transformation rate of seed industry innovation results is not high. On May 15, 2014, the National Center for the Exchange of property Rights in seed Industry Scientific and technological achievements was formally established, which is an online trading platform for seed industry innovation results developed by the Research Center for Agricultural intellectual property of the Chinese Academy of Agricultural Sciences. The establishment of trading platform is of practical significance to promote the development of agriculture in China. The trading platform can not only display the innovative achievements of various seed industries, but also provide value evaluation services to facilitate the conclusion of transactions. The current valuation methods used in the trading platform are cost method and expected income method, both of which have some defects, so there is still room for improvement in the valuation model. This paper is mainly to improve and perfect the two models in order to provide more scientific and reasonable evaluation results and to promote the transformation of seed industry innovation to agricultural productivity. This paper draws lessons from the domestic and foreign research on the value evaluation of agricultural technology assets and the pricing of technical commodities, and adopts the combination of empirical analysis and normative analysis, and the combination of multidisciplinary research methods. Firstly, the paper introduces the property right trading platform of national seed industry scientific and technological achievements and the related concepts, types and characteristics of seed industry innovation achievements. Then it summarizes the related theories of intangible assets value evaluation, and points out the particularity of seed industry innovation achievement value evaluation, and analyzes the influencing factors of seed industry innovation achievement value evaluation. This paper evaluates the problems existing in the method of evaluating the value of seed industry innovation achievement, and puts forward the necessity of improving the existing value evaluation model of seed industry innovation achievement. Aiming at the defects of the existing model, this paper improves the model and puts forward a more scientific and perfect value evaluation model on the basis of explaining the research theory. Finally, the feasibility of the improved model of seed industry innovation achievement value evaluation is verified by introducing a case. The improved model of evaluating the value of seed industry innovation achievement proposed in this paper is helpful to improve people's attention to seed industry innovation achievement, protect the legitimate economic interests of variety owner, and accelerate the market-oriented application of seed industry innovation achievement. Not only can scientific research units and seed enterprises get reasonable distribution of economic benefits, but also can improve the speed of seed replacement and improve the social productivity of seed industry.
【學(xué)位授予單位】:北方工業(yè)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F324.6;F273.1
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