Research On Technology Intangible Assets Evaluation

As China’s social productivity and comprehensive national strength have reached a new level,enterprises must break through the bottlenecks and solve problems in the fierce market competition.The fundamental way out lies in innovation.The key lies in the strength of enterprise scientific research technology.For enterprises,patents and proprietary technologies are gradually surpassing the status of some tangible assets,and have become a necessary asset for enterprises to improve their core competitiveness.Over the years,the successive introduction of relevant national policies has also shown that China attaches more and more importance to technical intangible assets.At the same time,technical intangible assets have become increasingly prominent in the development of enterprises.Enterprises can only compete in the fierce market with their own core technologies.In the long-term development.This demand makes the economic behaviors involving the transfer of technical intangible assets and pledge financing frequently appear in the market.Therefore,in order to better reflect the value of the transaction price of such assets and increase the turnover rate and utilization rate of such technical assets,it is necessary that the market trading mechanism defines the transaction price more accurately,and it is necessary for scholars and practitioners to study the valuation methods of technical intangible assets.This paper further analyzes the applicability of the three general methods of asset valuation in the process of valuation of technical intangible assets by explaining the definition of technical intangible assets,related characteristics and their value impacts,and concludes that the income method is most suitable.Conclusion of the evaluation of the value of technical intangible assets.Then,the method of calculating the relevant parameters involved in the value evaluation process using the income method is analyzed.By comparing the advantages and disadvantages of different methods,and comprehensively evaluating the characteristics of the object,the technical sharing rate and discount rate of the traditional method are carried out.The deficiencies in the calculation process have been optimized.The optimization of the method of obtaining the technology sharing rate is mainly based on the combination of the analytic hierarchy process and the expert scoring method,based on the overall intangible asset technology share rate obtained by the traditional comparable case method,and the overall intangible assets.The share ratio is further subdivided into technical intangible asset share ratios.The optimization of the discount rate method is mainly based on: based on the discount rate of the overall intangible assets calculated by the rate of return split method,the extended capital cost model is used to correct it,and the technical intangible assets are calculated.The parameter value of the discount rate characteristic.Finally,combined with the case data,the traditional method and optimization method are used to calculate the value of the evaluation object.After comparing and analyzing the calculated evaluation results,the consistency and sensitivity analysis of the evaluation results calculated by the optimization method are carried out to illustrate the optimization method.The rationality of the calculation results.In this paper,in addition to the analysis and optimization of the calculation methods of the two important parameter values of the technology division rate and the discount rate involved in the calculation of the income method,the inaccuracy of the values in the process of using the relevant parameters in the case is also inconsistent.The problem is explained.That is to say,the assessor should keep the cash flow and the discount rate consistent in the actual evaluation process,and strive to accurately reflect the actual value of the estimated intangible assets of the technology.