發(fā)布時(shí)間：2018-06-06 06:31

  本文選題：智能機(jī)器人 + 固定資產(chǎn)��； 參考：《華東理工大學(xué)》2017年碩士論文

【摘要】：伴隨著人類社會(huì)、經(jīng)濟(jì)發(fā)展的全球化進(jìn)程,人類社會(huì)工業(yè)革命的發(fā)展也經(jīng)歷了從1.0到4.0的發(fā)展階段。全球技術(shù)創(chuàng)新活動(dòng)日趨活躍,新技術(shù)、新業(yè)態(tài)、新模式、新產(chǎn)業(yè)層出不窮,各種技術(shù)領(lǐng)域的創(chuàng)新活動(dòng)空前活躍。與此同時(shí),我國(guó)私募股權(quán)投資行業(yè)也風(fēng)起云涌,這也進(jìn)一步推動(dòng)國(guó)內(nèi)諸多相關(guān)領(lǐng)域的快速發(fā)展。進(jìn)入21世紀(jì)以來(lái),特別是在我國(guó)私募股權(quán)領(lǐng)域開(kāi)展的諸多并購(gòu)案例中,針對(duì)機(jī)器人行業(yè)特定領(lǐng)域內(nèi)的并購(gòu)行為日益增多,如何準(zhǔn)確評(píng)估各類機(jī)器人公司的資產(chǎn)價(jià)值,對(duì)于傳統(tǒng)的資產(chǎn)評(píng)估領(lǐng)域的方法：成本法、、收益法、市場(chǎng)法的理解以及對(duì)其進(jìn)一步適當(dāng)性的應(yīng)用,提出了更高的要求。以及在評(píng)估過(guò)程中對(duì)評(píng)估方法的選擇也要依據(jù)具體的評(píng)估目的、評(píng)估時(shí)點(diǎn)市場(chǎng)環(huán)境條件和被評(píng)估對(duì)象的狀態(tài)來(lái)確定評(píng)估價(jià)值的類型。針對(duì)DB機(jī)器人公司固定資產(chǎn)中自制機(jī)器設(shè)備的非標(biāo)準(zhǔn)化(不定型、不成系列、需要進(jìn)行單臺(tái)改良型設(shè)計(jì),再進(jìn)行非標(biāo)準(zhǔn)化制造的設(shè)備)、無(wú)形資產(chǎn)(諸如創(chuàng)始人技術(shù)研發(fā)團(tuán)隊(duì))的基礎(chǔ)上開(kāi)展準(zhǔn)確的評(píng)估,夯實(shí)機(jī)器人領(lǐng)域公司并購(gòu)的基礎(chǔ)。固定資產(chǎn)、無(wú)形資產(chǎn)的準(zhǔn)確評(píng)估,最關(guān)鍵的是通過(guò)準(zhǔn)確定義固定資產(chǎn)、無(wú)形資產(chǎn)的內(nèi)涵并結(jié)合機(jī)器人領(lǐng)域公司的自身特點(diǎn)以及并購(gòu)過(guò)程中呈現(xiàn)價(jià)值的需要。本文以DB機(jī)器人公司在企業(yè)成長(zhǎng)過(guò)程中的資產(chǎn)并購(gòu)行為為研究對(duì)象,通過(guò)對(duì)DB機(jī)器人公司的經(jīng)營(yíng)狀況、財(cái)務(wù)狀況、以及對(duì)未來(lái)企業(yè)發(fā)展戰(zhàn)略的SWOT分析基礎(chǔ)上結(jié)合相關(guān)資產(chǎn)的評(píng)估理論作為基礎(chǔ),對(duì)DB機(jī)器人公司固定資產(chǎn)中自制機(jī)器設(shè)備、無(wú)形資產(chǎn)中創(chuàng)始人技術(shù)研發(fā)團(tuán)隊(duì)的特定特點(diǎn)等,以理論結(jié)合具體數(shù)據(jù)的研究分析作為前提,并通過(guò)對(duì)DB機(jī)器人公司的數(shù)據(jù)進(jìn)行計(jì)算并作進(jìn)一步評(píng)估的結(jié)論為依據(jù),據(jù)此提出了DB機(jī)器人公司相關(guān)資產(chǎn)的價(jià)值,使得其資產(chǎn)評(píng)估價(jià)值更加準(zhǔn)確、客觀。以提高私募股權(quán)投資行業(yè)在并購(gòu)DB機(jī)器人公司過(guò)程中的價(jià)值發(fā)現(xiàn)。
[Abstract]:With the globalization of human society and economic development, the industrial revolution of human society has also experienced a development stage from 1.0 to 4.0. Global technological innovation activities are increasingly active, new technology, new forms of business, new models, new industries emerge in endlessly, and innovation activities in various fields of technology have never been more active. At the same time, China's private equity investment industry is also surging, which further promote the rapid development of many related areas in China. Since the 21st century, especially in the field of private equity M & A cases in our country, in view of the increasing M & A behavior in specific areas of robot industry, how to accurately evaluate the asset value of all kinds of robotics companies, Higher requirements are put forward for the understanding of traditional methods in the field of asset assessment: cost method, income approach, market approach and its further application. And in the process of evaluation, the selection of evaluation methods should be based on the specific evaluation purposes, market environmental conditions and the state of the object to be evaluated to determine the type of evaluation value. In view of the non-standardized (non-stereotyped, non-serial) self-made machine equipment in the fixed assets of DB Robotics Company, it is necessary to carry out a single modified design. An accurate assessment based on non-standardized manufacturing equipment, intangible assets (such as the founder's technical research and development team) is carried out to consolidate the foundation for corporate mergers and acquisitions in the robotics field. The key to the accurate evaluation of fixed assets and intangible assets is to define accurately the fixed assets and the connotation of intangible assets and to combine the characteristics of companies in the field of robots and the needs of presenting value in the process of mergers and acquisitions. In this paper, we take the behavior of asset merger and acquisition in the process of enterprise growth of DB robotics company as the research object, through the operating condition, financial condition of DB robot company, On the basis of the SWOT analysis of the future enterprise development strategy and the evaluation theory of related assets, the special characteristics of the fixed assets of DB robotics company and the special characteristics of the founder's technical R & D team in the intangible assets are discussed. Based on the conclusion that the theory is based on the research and analysis of specific data and the data of DB robotics company is calculated and evaluated further, the value of the related assets of DB robotics company is put forward. Make its asset appraisal value more accurate, objective. In order to improve the private equity investment industry in the acquisition of DB robotics in the process of value discovery.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F271

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