本文選題：知識產(chǎn)權(quán) + 質(zhì)押評估��； 參考：《浙江財經(jīng)大學》2014年碩士論文

【摘要】：隨著無形資產(chǎn)質(zhì)押在全國范圍內(nèi)的展開，各地區(qū)出現(xiàn)了不同的銀行質(zhì)押模式。知識產(chǎn)權(quán)質(zhì)押融資貸款對于中小企業(yè)尤其是以科學技術(shù)為主導產(chǎn)品的企業(yè)的重要性毋庸置疑，由于資金周轉(zhuǎn)相對困難，以企業(yè)所擁有的無形資產(chǎn)向銀行質(zhì)押貸款是當下中小企業(yè)和科技型企業(yè)解決資金問題的有效手段。但知識產(chǎn)權(quán)質(zhì)押價值的確定一直是知識產(chǎn)權(quán)質(zhì)押融資的一個重大瓶頸，知識產(chǎn)權(quán)質(zhì)押評估難直接導致了銀行貸款風險增加，從而使貸款的程序復(fù)雜化甚至拒絕貸款。而這其中的核心問題就是知識產(chǎn)權(quán)質(zhì)押評估中風險因素的確定和量化問題。 本文在已有文獻的基礎(chǔ)上，最大可能地總結(jié)了影響知識產(chǎn)權(quán)質(zhì)押價值的風險因素，然后通過調(diào)查問卷和統(tǒng)計軟件確定各風險影響因素對知識產(chǎn)權(quán)的影響程度，并建立風險因素與收益分成率的關(guān)系式得到收益分成率模型，運用收益法的基本思想，最終得到知識產(chǎn)權(quán)的質(zhì)押價值。最后通過收益分成率模型在具體案例中的應(yīng)用來論證其適用性。 收益分成率模型建立在實證分析的基礎(chǔ)之上，具有客觀性，在案例中的具體應(yīng)用也一定程度上證明了其可行性，具有一定的現(xiàn)實意義和實踐意義。建立專家打分表使得評估事務(wù)所在確定知識產(chǎn)權(quán)的質(zhì)押價值時可以借助不同學科的專業(yè)人員的知識，能夠更真實更有效地評估知識產(chǎn)權(quán)的質(zhì)押價值，此外，收益分成率模型的量化方法回避了現(xiàn)有質(zhì)押率模型的缺陷。收益分成率是收益法中的基本指標，在確定了收益分成率后，只要再確定折現(xiàn)率和折現(xiàn)期限，便可運用收益法的思想來進行評估。收益法是資產(chǎn)評估三大傳統(tǒng)方法之一，其基本思想已經(jīng)非常成熟了。 本文的主要創(chuàng)新點在于：第一，針對現(xiàn)有的研究方法無法對影響知識產(chǎn)權(quán)質(zhì)押價值的具體風險因素做出可靠和客觀的判斷，本文通過SPSS軟件，對影響知識產(chǎn)權(quán)質(zhì)押價值的風險因素進行多元回歸的實證分析，得到影響知識產(chǎn)權(quán)質(zhì)押價值的風險因素體系，有較大的說服力。 第二，現(xiàn)有的評估模型偏重通過對風險因素的數(shù)學分析，得到知識產(chǎn)權(quán)質(zhì)押率指標，以此來計算評估值，本文通過對風險因素的分析構(gòu)建專家打分表，，得到收益分成率指標，以此來計算評估值，借助各領(lǐng)域?qū)＜业膶I(yè)意見，增大了評估值可靠性。收益分成率模型解決了評估人員在運用收益法對知識產(chǎn)權(quán)質(zhì)押價值進行評估時對收益分成率的模糊估計，對收益法在知識產(chǎn)權(quán)質(zhì)押價值評估中的創(chuàng)新運用做出貢獻。
[Abstract]:With the development of immaterial assets pledge in the whole country, different bank pledge modes appear in different regions. The importance of intellectual property mortgage financing loans to small and medium-sized enterprises, especially those whose products are dominated by science and technology, is beyond doubt because of the relatively difficult flow of funds. Mortgage loans to banks with intangible assets owned by enterprises are the effective means to solve the capital problems of small and medium-sized enterprises and science and technology enterprises. However, the determination of the value of intellectual property pledge has always been a major bottleneck of intellectual property mortgage financing. The difficulty of intellectual property pledge evaluation directly leads to the increase of bank loan risk, thus complicating the loan process and even rejecting the loan. The core problem is the determination and quantification of risk factors in intellectual property pledge evaluation. Based on the existing literature, this paper summarizes the risk factors that affect the value of intellectual property pledge, and then determines the degree of influence of each risk factor on intellectual property rights by questionnaire and statistical software. The relationship between risk factors and income share rate is established to obtain the model of income share rate, and the pledge value of intellectual property is obtained by using the basic idea of income method. Finally, the application of the income share rate model in a specific case is demonstrated. Based on the empirical analysis, the revenue-sharing rate model is objective, and the concrete application in the case proves its feasibility to some extent, which is of practical and practical significance. The establishment of expert scoring forms enables assessment firms to use the knowledge of professionals in different disciplines to assess the pledge value of intellectual property rights in a more realistic and effective manner when determining the pledge value of intellectual property rights. The quantification method of the income share rate model avoids the defects of the existing pledge rate model. The income share rate is the basic index in the income method. After determining the income share rate, the discount rate and the discount period can be evaluated by using the income method thought as long as the discount rate and the discount period are determined. Income approach is one of the three traditional methods of asset evaluation, and its basic idea is very mature. The main innovations of this paper are as follows: first, the existing research methods can not make a reliable and objective judgment on the specific risk factors affecting the value of intellectual property pledge. An empirical analysis of the risk factors affecting the pledge value of intellectual property rights is carried out, and the system of risk factors affecting the pledge value of intellectual property rights is obtained, which is persuasive. Second, the existing evaluation models focus on the mathematical analysis of the risk factors, get the intellectual property pledge rate index to calculate the evaluation value, this paper constructs the expert score table through the risk factor analysis, and obtains the income share rate index. The evaluation value is calculated and the reliability of the evaluation value is enhanced by the professional advice of experts in various fields. The model of income share rate solves the fuzzy estimation of the income share rate when using the income method to evaluate the pledge value of intellectual property rights, and makes a contribution to the innovation and application of income method in the evaluation of intellectual property rights pledge value.
【學位授予單位】：浙江財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F273.1;F832.4

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