本文選題：智能機器人 + 固定資產(chǎn)��； 參考：《華東理工大學》2017年碩士論文

【摘要】：伴隨著人類社會、經(jīng)濟發(fā)展的全球化進程,人類社會工業(yè)革命的發(fā)展也經(jīng)歷了從1.0到4.0的發(fā)展階段。全球技術(shù)創(chuàng)新活動日趨活躍,新技術(shù)、新業(yè)態(tài)、新模式、新產(chǎn)業(yè)層出不窮,各種技術(shù)領(lǐng)域的創(chuàng)新活動空前活躍。與此同時,我國私募股權(quán)投資行業(yè)也風起云涌,這也進一步推動國內(nèi)諸多相關(guān)領(lǐng)域的快速發(fā)展。進入21世紀以來,特別是在我國私募股權(quán)領(lǐng)域開展的諸多并購案例中,針對機器人行業(yè)特定領(lǐng)域內(nèi)的并購行為日益增多,如何準確評估各類機器人公司的資產(chǎn)價值,對于傳統(tǒng)的資產(chǎn)評估領(lǐng)域的方法：成本法、、收益法、市場法的理解以及對其進一步適當性的應用,提出了更高的要求。以及在評估過程中對評估方法的選擇也要依據(jù)具體的評估目的、評估時點市場環(huán)境條件和被評估對象的狀態(tài)來確定評估價值的類型。針對DB機器人公司固定資產(chǎn)中自制機器設(shè)備的非標準化(不定型、不成系列、需要進行單臺改良型設(shè)計,再進行非標準化制造的設(shè)備)、無形資產(chǎn)(諸如創(chuàng)始人技術(shù)研發(fā)團隊)的基礎(chǔ)上開展準確的評估,夯實機器人領(lǐng)域公司并購的基礎(chǔ)。固定資產(chǎn)、無形資產(chǎn)的準確評估,最關(guān)鍵的是通過準確定義固定資產(chǎn)、無形資產(chǎn)的內(nèi)涵并結(jié)合機器人領(lǐng)域公司的自身特點以及并購過程中呈現(xiàn)價值的需要。本文以DB機器人公司在企業(yè)成長過程中的資產(chǎn)并購行為為研究對象,通過對DB機器人公司的經(jīng)營狀況、財務狀況、以及對未來企業(yè)發(fā)展戰(zhàn)略的SWOT分析基礎(chǔ)上結(jié)合相關(guān)資產(chǎn)的評估理論作為基礎(chǔ),對DB機器人公司固定資產(chǎn)中自制機器設(shè)備、無形資產(chǎn)中創(chuàng)始人技術(shù)研發(fā)團隊的特定特點等,以理論結(jié)合具體數(shù)據(jù)的研究分析作為前提,并通過對DB機器人公司的數(shù)據(jù)進行計算并作進一步評估的結(jié)論為依據(jù),據(jù)此提出了DB機器人公司相關(guān)資產(chǎn)的價值,使得其資產(chǎn)評估價值更加準確、客觀。以提高私募股權(quán)投資行業(yè)在并購DB機器人公司過程中的價值發(fā)現(xiàn)。
[Abstract]:With the globalization of human society and economic development, the industrial revolution of human society has also experienced a development stage from 1.0 to 4.0. Global technological innovation activities are increasingly active, new technology, new forms of business, new models, new industries emerge in endlessly, and innovation activities in various fields of technology have never been more active. At the same time, China's private equity investment industry is also surging, which further promote the rapid development of many related areas in China. Since the 21st century, especially in the field of private equity M & A cases in our country, in view of the increasing M & A behavior in specific areas of robot industry, how to accurately evaluate the asset value of all kinds of robotics companies, Higher requirements are put forward for the understanding of traditional methods in the field of asset assessment: cost method, income approach, market approach and its further application. And in the process of evaluation, the selection of evaluation methods should be based on the specific evaluation purposes, market environmental conditions and the state of the object to be evaluated to determine the type of evaluation value. In view of the non-standardized (non-stereotyped, non-serial) self-made machine equipment in the fixed assets of DB Robotics Company, it is necessary to carry out a single modified design. An accurate assessment based on non-standardized manufacturing equipment, intangible assets (such as the founder's technical research and development team) is carried out to consolidate the foundation for corporate mergers and acquisitions in the robotics field. The key to the accurate evaluation of fixed assets and intangible assets is to define accurately the fixed assets and the connotation of intangible assets and to combine the characteristics of companies in the field of robots and the needs of presenting value in the process of mergers and acquisitions. In this paper, we take the behavior of asset merger and acquisition in the process of enterprise growth of DB robotics company as the research object, through the operating condition, financial condition of DB robot company, On the basis of the SWOT analysis of the future enterprise development strategy and the evaluation theory of related assets, the special characteristics of the fixed assets of DB robotics company and the special characteristics of the founder's technical R & D team in the intangible assets are discussed. Based on the conclusion that the theory is based on the research and analysis of specific data and the data of DB robotics company is calculated and evaluated further, the value of the related assets of DB robotics company is put forward. Make its asset appraisal value more accurate, objective. In order to improve the private equity investment industry in the acquisition of DB robotics in the process of value discovery.
【學位授予單位】：華東理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F271

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