Research On Real Options Perspective Of Intellectual Property Value Assessment

In recent years, with the vigorous development of science and technology, science and technology economy, more and more contribution in the economic growth, people are paying attention to the development of science and technology at the same time, also pay more attention to the value of intellectual property rights can bring. In view of the particularity of intellectual property rights, the traditional intellectual property evaluation methods have not meet the needs of the enterprise evaluation of intellectual property rights. Because of the intellectual property rights have the feature of options, so we consider the real option method is applied to the evaluation of intellectual property, makes every effort to find a more accurate method for enterprise evaluation criteria of intangible assets, especially intellectual properly rights.Bringing to the market economy, the economic growth contribution more and more, so people should not only concernScientific and technological progress, also should pay more attention to the value of intellectual property rights can bring。This paper introduce the real option theory to the intellectual property value assessment of the science and technology enterprises, first of all, through the analysis of traditional evaluation method in the field of intellectual property value assessment limitations, according to the characteristics of the intellectual property rights after recognition of the existence of the real options, to apply the real options method and the practicability of intellectual property value assessment were analyzed, and the intellectual property rights of the real option model was constructed.Finally in view of the specific case, using the traditional method of income present value method and real options method respectively the value of investment project evaluation, concluded that because most of the science and technology enterprises intellectual property value from the late stage investment earnings, therefore, the use of real options method can be more reasonable and accurate to evaluate enterprise intellectual property rights.