本文選題：知識(shí)產(chǎn)權(quán) + 質(zhì)押評(píng)估��； 參考：《浙江財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著無(wú)形資產(chǎn)質(zhì)押在全國(guó)范圍內(nèi)的展開(kāi)，各地區(qū)出現(xiàn)了不同的銀行質(zhì)押模式。知識(shí)產(chǎn)權(quán)質(zhì)押融資貸款對(duì)于中小企業(yè)尤其是以科學(xué)技術(shù)為主導(dǎo)產(chǎn)品的企業(yè)的重要性毋庸置疑，由于資金周轉(zhuǎn)相對(duì)困難，以企業(yè)所擁有的無(wú)形資產(chǎn)向銀行質(zhì)押貸款是當(dāng)下中小企業(yè)和科技型企業(yè)解決資金問(wèn)題的有效手段。但知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值的確定一直是知識(shí)產(chǎn)權(quán)質(zhì)押融資的一個(gè)重大瓶頸，知識(shí)產(chǎn)權(quán)質(zhì)押評(píng)估難直接導(dǎo)致了銀行貸款風(fēng)險(xiǎn)增加，從而使貸款的程序復(fù)雜化甚至拒絕貸款。而這其中的核心問(wèn)題就是知識(shí)產(chǎn)權(quán)質(zhì)押評(píng)估中風(fēng)險(xiǎn)因素的確定和量化問(wèn)題。 本文在已有文獻(xiàn)的基礎(chǔ)上，最大可能地總結(jié)了影響知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值的風(fēng)險(xiǎn)因素，然后通過(guò)調(diào)查問(wèn)卷和統(tǒng)計(jì)軟件確定各風(fēng)險(xiǎn)影響因素對(duì)知識(shí)產(chǎn)權(quán)的影響程度，并建立風(fēng)險(xiǎn)因素與收益分成率的關(guān)系式得到收益分成率模型，運(yùn)用收益法的基本思想，最終得到知識(shí)產(chǎn)權(quán)的質(zhì)押價(jià)值。最后通過(guò)收益分成率模型在具體案例中的應(yīng)用來(lái)論證其適用性。 收益分成率模型建立在實(shí)證分析的基礎(chǔ)之上，具有客觀性，在案例中的具體應(yīng)用也一定程度上證明了其可行性，具有一定的現(xiàn)實(shí)意義和實(shí)踐意義。建立專(zhuān)家打分表使得評(píng)估事務(wù)所在確定知識(shí)產(chǎn)權(quán)的質(zhì)押價(jià)值時(shí)可以借助不同學(xué)科的專(zhuān)業(yè)人員的知識(shí)，能夠更真實(shí)更有效地評(píng)估知識(shí)產(chǎn)權(quán)的質(zhì)押價(jià)值，此外，收益分成率模型的量化方法回避了現(xiàn)有質(zhì)押率模型的缺陷。收益分成率是收益法中的基本指標(biāo)，在確定了收益分成率后，只要再確定折現(xiàn)率和折現(xiàn)期限，便可運(yùn)用收益法的思想來(lái)進(jìn)行評(píng)估。收益法是資產(chǎn)評(píng)估三大傳統(tǒng)方法之一，其基本思想已經(jīng)非常成熟了。 本文的主要?jiǎng)?chuàng)新點(diǎn)在于：第一，針對(duì)現(xiàn)有的研究方法無(wú)法對(duì)影響知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值的具體風(fēng)險(xiǎn)因素做出可靠和客觀的判斷，本文通過(guò)SPSS軟件，對(duì)影響知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值的風(fēng)險(xiǎn)因素進(jìn)行多元回歸的實(shí)證分析，得到影響知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值的風(fēng)險(xiǎn)因素體系，有較大的說(shuō)服力。 第二，現(xiàn)有的評(píng)估模型偏重通過(guò)對(duì)風(fēng)險(xiǎn)因素的數(shù)學(xué)分析，得到知識(shí)產(chǎn)權(quán)質(zhì)押率指標(biāo)，以此來(lái)計(jì)算評(píng)估值，本文通過(guò)對(duì)風(fēng)險(xiǎn)因素的分析構(gòu)建專(zhuān)家打分表，，得到收益分成率指標(biāo)，以此來(lái)計(jì)算評(píng)估值，借助各領(lǐng)域?qū)＜业膶?zhuān)業(yè)意見(jiàn)，增大了評(píng)估值可靠性。收益分成率模型解決了評(píng)估人員在運(yùn)用收益法對(duì)知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值進(jìn)行評(píng)估時(shí)對(duì)收益分成率的模糊估計(jì)，對(duì)收益法在知識(shí)產(chǎn)權(quán)質(zhì)押價(jià)值評(píng)估中的創(chuàng)新運(yùn)用做出貢獻(xiàn)。
[Abstract]:With the development of immaterial assets pledge in the whole country, different bank pledge modes appear in different regions. The importance of intellectual property mortgage financing loans to small and medium-sized enterprises, especially those whose products are dominated by science and technology, is beyond doubt because of the relatively difficult flow of funds. Mortgage loans to banks with intangible assets owned by enterprises are the effective means to solve the capital problems of small and medium-sized enterprises and science and technology enterprises. However, the determination of the value of intellectual property pledge has always been a major bottleneck of intellectual property mortgage financing. The difficulty of intellectual property pledge evaluation directly leads to the increase of bank loan risk, thus complicating the loan process and even rejecting the loan. The core problem is the determination and quantification of risk factors in intellectual property pledge evaluation. Based on the existing literature, this paper summarizes the risk factors that affect the value of intellectual property pledge, and then determines the degree of influence of each risk factor on intellectual property rights by questionnaire and statistical software. The relationship between risk factors and income share rate is established to obtain the model of income share rate, and the pledge value of intellectual property is obtained by using the basic idea of income method. Finally, the application of the income share rate model in a specific case is demonstrated. Based on the empirical analysis, the revenue-sharing rate model is objective, and the concrete application in the case proves its feasibility to some extent, which is of practical and practical significance. The establishment of expert scoring forms enables assessment firms to use the knowledge of professionals in different disciplines to assess the pledge value of intellectual property rights in a more realistic and effective manner when determining the pledge value of intellectual property rights. The quantification method of the income share rate model avoids the defects of the existing pledge rate model. The income share rate is the basic index in the income method. After determining the income share rate, the discount rate and the discount period can be evaluated by using the income method thought as long as the discount rate and the discount period are determined. Income approach is one of the three traditional methods of asset evaluation, and its basic idea is very mature. The main innovations of this paper are as follows: first, the existing research methods can not make a reliable and objective judgment on the specific risk factors affecting the value of intellectual property pledge. An empirical analysis of the risk factors affecting the pledge value of intellectual property rights is carried out, and the system of risk factors affecting the pledge value of intellectual property rights is obtained, which is persuasive. Second, the existing evaluation models focus on the mathematical analysis of the risk factors, get the intellectual property pledge rate index to calculate the evaluation value, this paper constructs the expert score table through the risk factor analysis, and obtains the income share rate index. The evaluation value is calculated and the reliability of the evaluation value is enhanced by the professional advice of experts in various fields. The model of income share rate solves the fuzzy estimation of the income share rate when using the income method to evaluate the pledge value of intellectual property rights, and makes a contribution to the innovation and application of income method in the evaluation of intellectual property rights pledge value.
【學(xué)位授予單位】：浙江財(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)】：F273.1;F832.4

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