【作者】 王莉；

【导师】 赵国杰；

【作者基本信息】 天津大学 ， 技术经济及管理， 2006， 博士

【摘要】 知识经济时代,高新技术产业迅速发展,技术创新已经成为国家发展的一项重要的战略,技术创新成果逐渐成为企事业单位的一种重要的特殊资源。随着社会对知识产权保护的纵深发展,以及技术交易市场的繁荣,以专有技术、专利技术和计算机软件等为代表的技术型资产的价值评估日益成为无形资产评估中最为重要的一部分。本论文基于技术型资产的市场价值,对其价值评估与价格确定进行了研究。论文首先对目前技术型资产价值评估的模型进行了研究与分析,并对构建技术型资产转让的价值区间评估模型的理论基础进行了阐述。本论文认为,技术型资产的评估价值包括价值与使用价值两部分,其价值体现于技术型资产的供给方在研发过程中凝结的活劳动与物化劳动,使用价值体现于技术型资产在应用过程中为其使用者(需求方)带来的效用。接着对技术型资产的定义、确认标准、价值形成过程及特点进行了研究与分析。在明确了技术型资产价值内涵的基础上,重点研究以技术型资产转让为目的的技术型资产价值的评估,构建基于市场的、从技术型资产的供给方和需求方两个角度考虑的复合的价值区间评估模型,并对模型中的参数进行研究,通过对定性因素的模糊判断对其进行量化处理,以完善技术型资产价值评估的内容体系,使评估结果更为准确、合理,更具有实用性。然后将技术型资产供给方与需求方的价值评估区间进行复合,对复合后出现的六种情况进行分析,确定双方进行交易谈判的基础。接着构建技术型资产供给方与需求方的谈判模型,这谈判是在不完全信息下进行的博弈,最终达到贝叶斯纳什均衡。这个均衡价格为供给方与需求方都能接受的技术型资产的最大满意度下的价格,即为技术型资产在进行转让时的价值体现。最后以某多元合金专有技术的转让为例,进行了实证分析。结果表明,技术型资产的价值区间评估模型具有一定的实践意义。更多还原

【Abstract】 In the knowledge economy times, with the high and new technology industry development, technology innovation has been the important strategy of the government and enterprises, and the innovation outcomes have been significant spacial resources. With the deeper development of the knowledge right protection, assessment of techonological assets, such as know-how、patent、computer software, and so on, has been the most importnt part of intangible assets assessment. The effects of techonological assets assessment become more important.This dissertation has researched the problomes of value assessmnet and price confirmation of technological assets based on the market.At first part of the dissertation, the author analyses the commen models of value assessmnet of technological assets, and expatiates the basic theories of designing the value interzone model of technological assets in transfer. The author defines that the value of technological assets including two parts: value and use value. The value is the technological assets suppliers’intellective and materializing labor, and the use value is the avial that technological assets bring for the demanders of technological assets.Next the dissertation analyses the definiens, confirmation criterions and characteristic of technological assets. This dissertation emphasises on the value assessment of technological assets in purpose of technological assets tansfer, designs mulriple model of value assessment, and confirms the parameters of the model. The mulriple model of value assessment is considered from two aspects: the supplier of technological assets and the demander of technological assets. Thus making the assessment result is more exacte and more reasonable.Then this dissertation complexes the value assessment interzone of the supplier and demander of technological assets, and analyses six kinds of possible results, in order to confirm the negotiation foundation. This dissertation designs the negotiation model of the supplier and demander of technological assets. The negotiation is the game under the condition of incomplete information, and reaches Nash equilibrium at last. This balanced price is the value of technological assets in更多还原