專(zhuān)利權(quán)質(zhì)押融資的價(jià)值評(píng)估
本文選題:專(zhuān)利權(quán) + 質(zhì)押 ; 參考:《西南財(cái)經(jīng)大學(xué)》2014年碩士論文
【摘要】:當(dāng)前科技型中小企業(yè)的融資和發(fā)展問(wèn)題受到國(guó)家越來(lái)越多的關(guān)注和重視。專(zhuān)利權(quán)質(zhì)押可以促進(jìn)企業(yè)創(chuàng)新動(dòng)力、幫助解決科技型中小企業(yè)融資難的問(wèn)題,推動(dòng)我國(guó)經(jīng)濟(jì)轉(zhuǎn)型和發(fā)展。在這種背景下,我國(guó)國(guó)務(wù)院、人民銀行、知識(shí)產(chǎn)權(quán)局等機(jī)構(gòu)相繼出臺(tái)政策,促進(jìn)專(zhuān)利權(quán)質(zhì)押業(yè)務(wù)的展開(kāi),各地逐漸開(kāi)展、創(chuàng)新專(zhuān)利權(quán)質(zhì)押融資的模式。自第一批知識(shí)產(chǎn)權(quán)質(zhì)押融資試點(diǎn)建立,已經(jīng)過(guò)去了五年,與初期摸索階段不同,現(xiàn)在各地已經(jīng)有了可以實(shí)施的促進(jìn)方案、各種專(zhuān)利權(quán)質(zhì)押平臺(tái)已經(jīng)初具雛形。但是,在新的形勢(shì)下,各種模式又有一些共同面臨的困難。正是在這樣的背景下,論文對(duì)專(zhuān)利權(quán)質(zhì)押的開(kāi)展進(jìn)行了探討,分析了其中的主要問(wèn)題,并就專(zhuān)利權(quán)質(zhì)押評(píng)估環(huán)節(jié)給出一些思考和建議。 本文基本思路如下: 第一部分為緒論,闡述本文寫(xiě)作的背景和意義、研究綜述以及本文的研究方法及框架。 第二部分從專(zhuān)利權(quán)的相關(guān)理論概念出發(fā),對(duì)專(zhuān)利權(quán)相關(guān)概念、抵押和質(zhì)押等相關(guān)概念做了辨析,同時(shí)結(jié)合專(zhuān)利權(quán)特征初步分析其在質(zhì)押中表現(xiàn)出來(lái)的特性。闡述了我國(guó)整體專(zhuān)利權(quán)質(zhì)押融資的開(kāi)展現(xiàn)狀及推進(jìn)專(zhuān)利權(quán)質(zhì)押融資所面臨的共同問(wèn)題。 第三部分就質(zhì)押環(huán)節(jié)中的專(zhuān)利權(quán)價(jià)值評(píng)估做了探討,比較了幾種常見(jiàn)的評(píng)估價(jià)值類(lèi)型,并提出采用抵押價(jià)值類(lèi)型的原理。在價(jià)值類(lèi)型的原則下,探討了不同的評(píng)估方法的適用性。本文擬采用收益法,在價(jià)值類(lèi)型的指引下,結(jié)合傳統(tǒng)差額法和分成率法,將收益分成率的行業(yè)標(biāo)準(zhǔn)和企業(yè)自身因素結(jié)合,著重探討如何對(duì)收益法中分成率的確定,并討論了如何確定分成對(duì)象、折現(xiàn)率、收益年限等參數(shù)。 第四部分以一個(gè)擁有少量專(zhuān)利權(quán)的科技型企業(yè)為例,來(lái)說(shuō)明如何用上述思路在質(zhì)押條件下評(píng)估專(zhuān)利權(quán)價(jià)值。 第五部分從外部環(huán)境和新的商業(yè)舉措方面為專(zhuān)利權(quán)風(fēng)險(xiǎn)控制提出一些建議。
[Abstract]:At present, more and more attention has been paid to the financing and development of S & T SMEs. The pledge of patent right can promote the innovation power of enterprises, help solve the problem of financing difficulty of small and medium-sized technological enterprises, and promote the economic transformation and development of our country. In this context, the State Council, the people's Bank of China, the intellectual property Office and other institutions have issued policies to promote the development of patent pledge business, local gradually launched, innovative mode of patent pledge financing. It has been five years since the first batch of IPR pledge financing was established, which is different from the initial stage of exploration. Now there are some promotion schemes that can be implemented in various places, and various patent pledge platforms have already taken shape. However, in the new situation, the various models also have some common difficulties. Under this background, the paper discusses the development of patent pledge, analyzes the main problems, and gives some thoughts and suggestions on the evaluation of patent pledge. The basic ideas of this paper are as follows: The first part is the introduction, which describes the background and significance of this paper, the research review and the research methods and framework of this paper. In the second part, the related concepts of patent right, mortgage, pledge and so on are analyzed, and the characteristics of the pledge are analyzed in combination with the characteristics of patent right. This paper expounds the present situation of the whole patent mortgage financing in China and the common problems faced in the promotion of patent pledge financing. The third part discusses the evaluation of patent value in pledge link, compares several kinds of common valuation value types, and puts forward the principle of using mortgage value type. Under the principle of value type, the applicability of different evaluation methods is discussed. In this paper, under the guidance of the value type, combining the traditional difference method and the share rate method, combining the industry standard of the income share rate with the enterprise's own factors, this paper focuses on how to determine the share rate in the income method. And discussed how to determine the dividing object, discount rate, income years and other parameters. The fourth part takes a technological enterprise with a small amount of patent rights as an example to illustrate how to evaluate the value of patent under the condition of pledge. The fifth part puts forward some suggestions for patent risk control from external environment and new business measures.
【學(xué)位授予單位】:西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:F832.4;F275;F276.44
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