机构地区: 四川大学工商管理学院
出 处: 《科学管理研究》 2012年第5期113-116,共4页
摘 要: 结合科技型中小企业知识产权的特点,分析比较知识产权估价方法及各自优缺点,认为收益法可以作为科技型中小企业知识产权估价的主要方法,并引入CAPM模型计算其知识产权投融资过程的风险因素,从而给出了收益法计算公式中折现率、分成率及知识产权有效寿命的确定方法;最后提出促进科技型中小企业知识产权投融资工作的建议。 Combining with the intellectual property rights characteristics of small and medium--sized S&T enter-prise, the paper analysis intellectual property valuation methods and compare of their respective advantages and dis-advantages, and think the income approach should be the main method of Small and Medium-sized S&T Enter-prise's IP valuation. Secondly introduce CAPM model to calculate its intellectual property financing risk factors, then gives calculation method of index in the income approach formula: discount rate, proportion and intellectual property effective life. Finally, put forward suggestion of how to promote intellectual property investment of small and medium-sized S&T enterprise.