小微企業(yè)吸納職務(wù)科技成果作價(jià)投資的定價(jià)模型研究
本文關(guān)鍵詞:小微企業(yè)吸納職務(wù)科技成果作價(jià)投資的定價(jià)模型研究 出處:《西南科技大學(xué)》2015年碩士論文 論文類(lèi)型:學(xué)位論文
更多相關(guān)文章: 職務(wù)科技成果 作價(jià)投資 技術(shù)交易 定價(jià)模型
【摘要】:小微企業(yè)是我國(guó)國(guó)民經(jīng)濟(jì)的重要組成部分,也是我國(guó)科技創(chuàng)新活動(dòng)最活躍最具發(fā)展?jié)摿Φ钠髽I(yè)群體。小微企業(yè)具有創(chuàng)新活躍、響應(yīng)迅速的優(yōu)勢(shì),在我國(guó)加速科技進(jìn)步、產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的形式下,小微企業(yè)必然成為職務(wù)科技成果轉(zhuǎn)化的“試驗(yàn)田”。如何讓小微企業(yè)和科研單位在合作過(guò)程中達(dá)到利益平衡是兩者面臨的難題。本文在總結(jié)國(guó)內(nèi)外學(xué)者在小微企業(yè)吸納職務(wù)科技成果作價(jià)投資問(wèn)題的研究基礎(chǔ)上,對(duì)小微企業(yè)、職務(wù)科技成果等概念進(jìn)行了界定,通過(guò)解析小微企業(yè)職務(wù)科技成果作價(jià)投資的過(guò)程,分別在對(duì)投資主體、投資模式、投資入股條件分析后,構(gòu)建了本文的小微企業(yè)吸納職務(wù)科技成果作價(jià)投資的定價(jià)模型。在分析和比較常用的定價(jià)方法后,考慮到小微企業(yè)在吸納職務(wù)科技成果作價(jià)投資過(guò)程中,可能會(huì)喪失對(duì)企業(yè)的控制權(quán),同時(shí)也能科研單位在該過(guò)程中存在取回一定科研成本的需求,本文采用的基礎(chǔ)模型為成本定價(jià)模型,科研單位投資的方式為分散型投資。依據(jù)研究的問(wèn)題,本文在模型的建立上提出了5個(gè)假設(shè),并構(gòu)建了定價(jià)的數(shù)學(xué)模型。以中國(guó)(綿陽(yáng))科技城科技型中小企業(yè)為例進(jìn)行實(shí)證研究,檢驗(yàn)定價(jià)模型的合理性,探索小微企業(yè)吸納職務(wù)科技成果作價(jià)投資的定價(jià)模型研究存在的問(wèn)題,提出了對(duì)策與建議。
[Abstract]:Small and micro enterprises are an important part of our national economy, and also the most active and promising group of enterprises in our country. Small and micro enterprises have the advantages of active innovation and rapid response. In the form of accelerating scientific and technological progress and readjusting the industrial structure in China. Small and Micro Enterprises must become the "Experimental Field" for the Transformation of the achievements of Job Science and Technology. How to balance the interests of small and micro enterprises and scientific research units in the process of cooperation is a difficult problem. This paper summarizes the domestic and foreign scholars in small and micro enterprises to absorb the position of scientific and technological achievements in the price of investment on the basis of research. This paper defines the concepts of small and micro enterprises and the achievements of position science and technology. By analyzing the process of pricing investment of small and micro enterprises' achievements of post science and technology, it analyzes the main body of investment, the mode of investment and the conditions of investment. After analyzing and comparing the common pricing methods, we consider that the small and micro enterprises in the process of pricing investment in the absorption of job scientific and technological achievements. May lose the right of control to the enterprise, but also can scientific research units in this process there is a need to recover a certain amount of scientific research costs, the basic model used in this paper is the cost pricing model. The investment mode of scientific research units is diversification investment. According to the research problems, this paper puts forward five hypotheses on the establishment of the model. And build the mathematical model of pricing. Take China (Mianyang) Science and Technology City as an example to test the rationality of the pricing model. This paper probes into the problems existing in the study of pricing models for small and micro enterprises to absorb the price investment of post scientific and technological achievements, and puts forward some countermeasures and suggestions.
【學(xué)位授予單位】:西南科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類(lèi)號(hào)】:F276.3;F204
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