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Research On Evaluation Of Computer Software Copyright Based On Income Method

Posted on:2019-05-08Degree:MasterType:Thesis
Country:ChinaCandidate:P P WangFull Text:PDF
GTID:2439330572494960Subject:Asset appraisal
Abstract/Summary:PDF Full Text Request
Today is the age of the Internet.Digitizing information resources bring great benefits to our lives,however,we should also note that the cases of infringement of copyrights have occurred from time to time,and they are showing more and more serious trends,because of the openness and sharing of network information resources and the low cost of replication.As an important part of intellectual property rights,copyright has increased its maintenance efforts,raised the level of productivity,and strengthened the awareness of social rights protection,which has become a must for Chinese economic progress.In December 2015,the State Council promulgated the"Several Opinions of the State Council on Accelerating the Construction of Powerful Intellectual Property Rights under the New Situation".It can be seen that China has paid more and more attention to the maintenance of copyrights,and estimated the reasonable value of copyrights.From the micro level,it is an increase in the requirement of the cultural industry in the governance and development of its intangible assets.From a macro point of view,it is promoting the construction of an innovative country in China.As far as the current situation is concerned,under the internet environment,there is no deep-level discussion on the subject of the evaluation and implementation of computer software copyright value assessment.The evaluation method is not mature enough and lacks a consistent and effective standard.In this paper,we start with the copyright of computer software,and use the income method to determine the rate of income,with scientific statistical methods to adjust it.Therefore,the work is based on the integration of theory and statistical methods of asset evaluation,and the corresponding evaluation provides a new idea for estimating the value of computer software copyright.The paper focuses on the application of income method in the evaluation of the value of computer software copyrights.According to the characteristics of computer software copyright itself,the existing income method has been correspondingly improved in the evaluation of computer software copyrights,especially in the determination of the rate of income.In terms of forecasting the amount of income,we use the regression method in statistics,applying with SPSS software,to fit the income amount about the operating time in order to get the corresponding equation,and further predict the unborn income amount based on the fitted equation.When calculating the discount rate,it is suggested to use the risk rate model to determine the discount rate.In order to calculate the income share ratio,based on the characteristics of computer software copyrights,we construct the evaluation indicators,and use the analytic hierarchy process to obtain the weight of each indicator,finally,we use the set-value statistics method to calculate the adjustment coefficient of income share ratio.In this way,we can determine the income share ratio of computer software copyrights by adjustment coefficient.
Keywords/Search Tags:Computer software copyright evaluation, Income method, Regression, Analytic hierarchy process, Set-value statistics
PDF Full Text Request
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