Study On The Valuation Of The Intangible Assets Of Strategic Emerging Industry

In2010, a decision of speeding up cultivation and development of the strategic emerging industry had been passed, this heralds the beginning of the expansion of strategic emerging industry. According to this background, this paper introduces the concept, category and features of the strategic emerging industry and its intangible assets, and we found that intangible assets have positive effect on the development and value of strategic emerging industry, at the same time, in order to act up to the policy of supporting strategic emerging industry and to offer a more reasonable standard to the financing of strategic emerging industry, we should evaluate the value of the intangible assets of strategic emerging assets, and the valuation method is becoming more and more indispensible.The intangible assets of strategic emerging industry are made up of the land use rights, franchise rights, patents and proprietary technology. Now there are many valuation methods of intangible assets, such as traditional methods and new methods, traditional methods include the income method, the cost method and the market method, and new methods include the option method, relief-from-royalty method, premium profits method and excess earning method. This paper introduces the theory and application of these methods in detail, finally we found that all these methods have their advantages and disadvantages.Although the option method has more advantages than traditional methods, and it is more comprehensive, there are still some limits for it. In this paper, we found that the option method based on BP nerve network is also suitable for the valuation of the intangible assets of strategic emerging industry because this method is the optimization of the traditional option method, we have also introduced the application of the option method based on BP nerve network through a case analysis.