The Intellectual Property Value Assessment Of The Income Based On The Method Of Pledge Purpose

Abstract:In recent years, the medium and small technological enterprises has become the most potential for development and economic vitality economic groups.It plays a decisive role in the process of building an innovation oriented country. However, the enterprises face financing problems, which the reason is the technology oriented is small and the lack of fixed assets and liquidity, their owned assets is the intellectual property rights, and its scale is small. So that these enterprises can not carry assets mortgage loan from the bank. However, if we can tap intellectual property financial potential, the use of patents and other intellectual property rights as a financing tool, we will promote those which rely on intellectual property to enhance the value of the enterprise development. As China’s "national intellectual property strategy" further implementation and intellectual property inventory increases, the effective use of intellectual property rights has become increasingly active, and the intellectual property pledge financing provides a new way for small and medium sized enterprises financing. However, the development history of the asset appraisal industry in China is short, and the basic theory, evaluation method. Assessment procedures and the construction of the evaluation criterion face many problems, especially in the field of intellectual property assessment. As the existence of these problems, the asset appraisal institution pledge must gradually improve the evaluation theory, evaluation procedure, evaluation criteria and evaluation methods in the process of the pledge financing, so as to provide a reasonable basis and reduce loan risk for the amount of loans for the banks and other financial institutions, and help small and medium-sized enterprises to obtain financing.In this paper, we analyze the study on the present situation of the IPRs pledge appraisal both at home and abroad. It is found that the study aimed at evaluating the assessment problems of intangible assets especially IPRs pledge for loans is at the initial stage. This paper discusses the intellectual property value of the formation and sources, expound the meaning of the IPRs pledge and the elements, and analyzes the background and significance of pledge value,then summarizes the characteristics of the pledge financing. Based on the methods and theories of the pledge financing, we focus on the analysis of mortgage loans, the applicability of valuation method in the valuation of intellectual property, so as to improve the level of the pledge financing, and reduces the security of the pledge financing.