Font Size: a A A

Research On The Patent Value For Shanghai Zhongli Auto Part Company

Posted on:2019-11-05Degree:MasterType:Thesis
Country:ChinaCandidate:H Z YangFull Text:PDF
GTID:2382330545973731Subject:Asset Assessment
Abstract/Summary:PDF Full Text Request
As the nation continues to focus on the cultivation and development of innovation consciousness,manufacturing enterprises have begun to transform and upgrade,which has led to the incessant growth of innovative industries,and patents have begun to play an increasingly important role in the development of the national economy.However,as China's asset valuation industry is still in the development stage,the evaluation of the value of patent assets mainly refers to and references the theories and methods of tangible assets assessment to evaluate the value of patent assets.However,patent assets are unique compared to tangible assets.And complexity,the method of direct reference and borrowing of tangible assets is not always justified.This article defines the concept of patent assets,describes the value characteristics of patent assets,and analyzes the applicability of the three basic assessment methods to the valuation of patent assets.It concludes that under the current market environment conditions,the income approach is most suitable for the value of patent assets.Evaluation.This article takes the evaluation of the value of patent assets of Shanghai Zhongli Auto Parts Co.?Ltd.as a case.Through the analysis,it is considered that there are many problems in assessing the value of patent assets by the appraisal organization using the income method,such as:the proportion of patents in the determination of the share ratio is determined to be too subjective,and Before determining the patent company's patent share ratio and determining the patent share rate of the evaluated company,it is considered that the proportion of patents in the two companies is an equivalent relationship,which easily results in deviations in the results;the assessment conclusions should be disclosed in the assessment report.The risks and uncertainties that may exist in the assessment process are not fully disclosed.In view of the above problems,this paper chooses to use the analytic hierarchy process to determine the proportion of patents intangible assets,optimize the patent's share,reduce the subjectivity of the assessment,and correct the defects of the original calculation formula;based on the calculation of the discount rate by supporting the backstepping method.?increase the risk sum method to verify,to reduce the chance and subjectivity of the single method;when selecting a reasonable assessment method,comprehensively consider the specific value influencing factors such as the purpose of the assessment,evaluation conditions,value types,and assessment objects;Departments,emphasizing and supplementing contingencies to reduce risk assessment and improve evaluation procedures.Therefore,this article selects Shanghai Zhongli Auto Parts Co.,Ltd.as a patent value evaluation case,which has important theoretical and practical significance.
Keywords/Search Tags:Patent Assets, Valuation, Economic Parameters, The Selection of Assessment Method
PDF Full Text Request
Related items