基于实物期权的知识产权价值评价体系研究

知识产权价值评价体系由定性评价和定量评价指标构成。作为一类特殊的无形资产,知识产权的价值来源于其对企业的贡献。这种贡献有两各表现形式:一是对企业盈利的贡献,另一种是对企业战略发展的贡献。这两种不同的贡献形成了不同特点的知识产权价值,需采取不同的评价方法。目前国际上常用的无形资产评估方法收益现值法可以用来评价知识产权给企业带来的现金流,而知识产权战略价值的评价可以采用实物期权法。这两种评价方法相结合,形成完整的知识产权价值评价模型,可以应用于基于动态及静态知识产权价值评价的需要。

The system of in tellectual property estimation based on real Option

The system of intellectual property estimation is form of determine the nature index and fix quantify index.As a kind of special immateriality asset,intellectual property value roots in its contribute to enterprise.This contribute has two parts:the one is to profit of enterprise,the other is to it's tactic.As the two unlike parts form distinctly characteristic intellctual property value,so they need another estimate method.At present,cpm can esitimate the cash flow of intellectual property,and real option can estimate the intellectual property tactic value.The two methods comes into being the fullmodel of intellectual property estimate.It can be applied to dynamic and static intellectual property value estimation.