本文選題：無形資產(chǎn) + 專利技術(shù)��； 參考：《湖南大學(xué)》2013年碩士論文

【摘要】：在當前知識經(jīng)濟時代，科學(xué)技術(shù)逐漸成為經(jīng)濟發(fā)展的主要推動力。高新技術(shù)產(chǎn)業(yè)崛起，不僅帶動一國經(jīng)濟的崛起，技術(shù)的進步以及生活的便利，也創(chuàng)造了更多的就業(yè)崗位。我國的專利發(fā)明數(shù)量處于全球領(lǐng)先地位，但是僅有20%的科技成果成能夠成功產(chǎn)業(yè)化與商業(yè)化。其中一個主要的原因是無形資產(chǎn)評估過程與方法的不規(guī)范所導(dǎo)致的專有技術(shù)內(nèi)在價值的嚴重低估，本文以專有技術(shù)類價值評估為研究對象，對合理挖掘高新專利技術(shù)價值以及促進科技成果轉(zhuǎn)化有著重要的意義。 本文以應(yīng)用于醫(yī)療領(lǐng)域的圖像處理系統(tǒng)與計算機輔助設(shè)計服務(wù)平臺專有技術(shù)（簡稱圖像設(shè)計與服務(wù)平臺技術(shù)）為案例，在現(xiàn)有無形資產(chǎn)理論以及無形資產(chǎn)價值評估理論的基礎(chǔ)上，通過分析圖像設(shè)計與服務(wù)平臺技術(shù)的主要技術(shù)、性能指標以及現(xiàn)有應(yīng)用案例，確定適宜該專有技術(shù)的最佳評估方法－收益法。在分析了圖像設(shè)計與服務(wù)平臺技術(shù)的行業(yè)與市場競爭情況后，對收益法有關(guān)的各參數(shù)進行測測，最終確定此類醫(yī)療軟件的評估價值。 基于收益法下的專有技術(shù)價值評估案例研究，分析得出現(xiàn)有無形資產(chǎn)評估收益法評估中的局限性與出現(xiàn)的問題并提出相應(yīng)的技術(shù)規(guī)范建議，即加深行業(yè)與市場分析、細分未來預(yù)測收入和收益法與期權(quán)法的結(jié)合三點建議。本文旨在以案例分析的形式，揭示當前技術(shù)類無形資產(chǎn)評估的過程以及所用評估方法的局限性，并提出相應(yīng)改善措施以及將來的無形資產(chǎn)評估的研究趨勢－實物期權(quán)法在技術(shù)類無形資產(chǎn)價值評估中。
[Abstract]:In the current era of knowledge economy, science and technology has gradually become the main driving force of economic development. The rise of high-tech industry not only drives the rise of a country's economy, technological progress and convenience of life, but also creates more jobs. The number of patent inventions in China is in the leading position in the world, but only 20% of the scientific and technological achievements can be successfully industrialized and commercialized. One of the main reasons is the serious underestimation of the intrinsic value of the proprietary technology caused by the nonstandard evaluation process and methods of intangible assets. This paper takes the value evaluation of the proprietary technology as the research object. It is of great significance to reasonably excavate the value of high-tech patent technology and to promote the transformation of scientific and technological achievements. This paper takes the image processing system and the computer aided design service platform proprietary technology which is applied in the medical field as an example, which is referred to as the image design and service platform technology. Based on the existing theory of intangible assets and the valuation theory of intangible assets, this paper analyzes the main technology, performance index and existing application cases of image design and service platform technology. Determine the best method of assessment suitable for the proprietary technology-income approach. After analyzing the industry and market competition of image design and service platform technology, the paper measures the parameters related to income approach, and finally determines the evaluation value of this kind of medical software. Based on the case study of the valuation of proprietary technology under the income approach, this paper analyzes the limitations and problems existing in the income assessment of intangible assets, and puts forward corresponding technical suggestions, that is, to deepen the industry and market analysis. Subdivision of future forecast income and income approach and options approach combination of three suggestions. In the form of case study, this paper aims to reveal the current process of intangible assets assessment of technology and the limitations of the evaluation methods used. The paper also puts forward the corresponding improvement measures and the research trend of intangible assets evaluation in the future-real option method in the evaluation of the value of technical intangible assets.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F231

【參考文獻】

相關(guān)期刊論文 前10條

1 朱紅艷,石冬蓮;計算機軟件價值評估的原則與方法[J];商業(yè)研究;1999年12期

2 王關(guān)義,汪洋;無形資產(chǎn)中專利權(quán)評估方法初探[J];商業(yè)研究;2004年08期

3 王萬山;軟件價值評估的因素分析及實用方法[J];商業(yè)研究;2005年03期

4 高建來;張浩;;無形資產(chǎn)評估中收益法應(yīng)用問題探討[J];當代經(jīng)濟;2009年10期

5 金飛蔡,黃迪明;計算機軟件的價值評估研究[J];福建電腦;2004年05期

6 顧正甲;胡英杰;;軟件評估在智能割草機中的應(yīng)用[J];電動工具;2012年04期

7 曾琳琳;;無形資產(chǎn)評估的收益法研究[J];經(jīng)營管理者;2013年01期

8 姚慧麗;技術(shù)商品價格形成基礎(chǔ)與影響因素新析[J];華東船舶工業(yè)學(xué)院學(xué)報(社會科學(xué)版);2002年02期

9 季路德;關(guān)于無形資產(chǎn)評估的一些看法[J];經(jīng)濟科學(xué);1996年02期

10 施娜;技術(shù)類無形資產(chǎn)評估的基本方法[J];經(jīng)濟論壇;2003年02期

，

本文編號：1906756