Study On The Value Evaluation Of Patent Pledge Financing Based On Income Method

In view of the current changeable international development trend and the fact that China is in a period of rapid development in all aspects,the Central Committee of the Communist Party of China with Comrade Xi Jinping as the core has proposed to strengthen national scientific and technological innovation and build a scientific and technological power.In a complex external environment,China should strengthen innovation,develop science and technology,and enhance its own strength.In this process,enterprises must play their due role,and the same government must also create a good environment to encourage enterprises to innovate.It is necessary to improve the liquidity of intellectual property rights owned by enterprises,so as to obtain more development funds.Therefore,by pledging the intellectual property rights of enterprises,this financing method has a shorter development time than other financing methods,and its financing methods are still perfect.In the process of financing,the appraiser needs to evaluate the intellectual property rights of the pledge financing,improve the accuracy of the assessment,and improve the reference for the pledge financing,in order to better play its advisory role.This paper first introduces the background and research significance,and analyzes the relevant research at home and abroad,clarifies the research direction of this paper through the relevant literature,improves the scientific nature of the research,and discusses the relevant concepts and theoretical basis proposed in the article,laying a theoretical foundation for the following research;then explains the composition and influencing factors of the financing value of the pledge of its patent right,and the conclusions drawn directly affect the choice of each evaluation element in the evaluation method.Through the applicability analysis of the valuation method,the necessity of using the income method for evaluation is derived,and the consideration of risk is added under the premise of the income method,and the result is more reasonable;then the model is constructed as the market value obtained by the patent right pledge financing value =the market value obtained by the income method *(1-risk quantification coefficient),the risk of the possibility of loss of interests that may be encountered in the pledge financing process is analyzed,the order relationship analysis method and the entropy method are used to determine the risk quantification coefficient,and the determination process of the basic parameters is analyzed.In order to make the appraisal value more accurate;finally,the target enterprise is selected,the relevant data is substituted into the improved model,the value is assessed,and the appraisal results are tested and analyzed,it is believed that in the process of evaluating the value of the pledge financing of the patent right,the introduction of the risk quantification coefficient on the basis of the income method is feasible,and to a certain extent,provide a new type of appraisal idea for the valuation of the patent right of the pledge financing,and enrich relevant assessment theories.