Asset Valuation Method Study

In era of knowledge-driven economy, nowadays, " science and technology is the greatest productivity ", the significance of technological assets assessment grows with each passing day. However, according to domestic whole assets assessment market, its development is imperfect, and its operation is substandard. At the same time, because of its value-creativity, disposable Production, uncertainty of its shape and earning, fuzzy cost and expenses, it is comparatively difficult to assess its value. According to the situation of domestic and international studies on technological assets value assessment, except various kinds of methods ordered by Criterion, laws and regulations, there are also various kinds of assessment models with numerous quantity and coming in every shape developed in practice. These models each have a characteristic, but it is very difficult to meet the need of valuing various technological assets soundly.Combining the characteristic of technological assets assessment, the paper describes the basic theories of technological assets assessment and basic methods at first. On the basis of commenting the existing technological assets assessment methods, considering the market value theory, under the guidance of the principles in technological assets assessment, the paper sets up one market value based technological assets assessing interval price model, then adopt the formula law under the comprehensive assessment index system to confirm the assessment value of this interval price model. At last, the model is applied to assess one patented technology of a company.