| 基于实物期权的智力资产价值分析 |
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| 引用本文： | 许艳,朱开悉. 基于实物期权的智力资产价值分析[J]. 技术经济, 2007, 26(5): 22-25 |
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| 作者姓名： | 许艳 朱开悉 |
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| 作者单位： | 南华大学,经济管理学院,湖南,衡阳,421001;湖南商学院,长沙,410205 |
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| 基金项目： | 国家自然科学基金 , 国家社会科学基金 , 湖南省教育厅资助项目 |
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| 摘 要： | 分析了智力资产的特点,简要讨论了传统历史成本法、重置成本法和收益现值法的优缺点。根据智力资产的实物期权特性,本文建立了智力资产实物期权价值评价模型,并运用具体算例验证了模型的有用性。
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| 关 键 词： | 智力资产 实物期权 价值评价 |
| 文章编号： | 24369072 |
| 修稿时间： | 2007-01-19 |
Analysis about Value of Intellectual Asset Based on Real Option |
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| XU Yan,ZHU Kai-xi. Analysis about Value of Intellectual Asset Based on Real Option[J]. Technology Economics, 2007, 26(5): 22-25 |
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| Authors: | XU Yan ZHU Kai-xi |
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| Affiliation: | 1. School of Economics and Management Nanhua University, Hengyang Hunan 421001,China; 2. Hunan Business College, Changsha 410205,China |
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| Abstract: | This paper analyzed the nature of intellectual asset and briefly disused the merit and shortcoming of traditional valuation methods, such as historical cost method, replacement cost method, and present value of earnings. According to the real option characteristics of intellectual asset,this paper set up real option value evaluation model for intellectual asset, and testified the utility of this model by using concrete calculated examples. |
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| Keywords: | intellectual asset real option value evaluation |
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