| 知识产权评估折现率的研究 |
| |
| 引用本文： | 王炜,苏任刚. 知识产权评估折现率的研究[J]. 安徽商贸职业技术学院学报(社会科学版), 2009, 8(4) |
| |
| 作者姓名： | 王炜 苏任刚 |
| |
| 作者单位： | 安徽商贸职业技术学院,会计系,安徽,芜湖,241003 |
| |
| 基金项目： | 国家知识产权局知识产权资产评估促进工程研究项目"知识产权折现率研究"的成果;项目号:KT20080916 |
| |
| 摘 要： | 在知识产权评估的常用方法中,收益法具有重要地位。而折现率是收益法中的重要参数之一,其细微的差异将会导致评估结果的显著不同。知识产权折现率的现有确定方法存在诸多缺陷。本文在分析知识产权折现率的特点与构成的基础上,创建了基于模糊数学理论、集值统计原理和层次分析法的知识产权折现率估算新模型——扩展资本成本模型,并通过评估案例探讨了该模型在实践中的应用。
|
| 关 键 词： | 知识产权 折现率 扩展资本成本模型 层次分析法 集值统计 |
Research on the Discount Rate of Intellectual Property Evaluation |
| |
| WANG Wei,SU Ren-gang. Research on the Discount Rate of Intellectual Property Evaluation[J]. Journal of Anhui Business College of Vocational Technology, 2009, 8(4) |
| |
| Authors: | WANG Wei SU Ren-gang |
| |
| Affiliation: | WANG Wei,SU Ren-gang(Accounting Department,Anhui Business College of Vocational Technology,Wuhu 241003,China) |
| |
| Abstract: | Among the most-often-used methods in intellectual property evaluation,income approach holds an important position,in which discount rate is an important parameter and its slight change will cause significant difference in evaluation result.There exist many deficiencies concerning the present method to calculate discount rate of intellectual property.This paper analyzes the feature and constitution of discount rate of intellectual property,establishes a new evaluation model called build-up capital cost model... |
| |
| Keywords: | intellectual property discount rate build-up capital cost model analytic hierarchy process set-valued statistics |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
