技术型无形资产评估研究

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1、北京交通大学博士学位论文技术型无形资产评估研究姓名：沈永清申请学位级别：博士专业：管理科学与工程指导教师：李学伟20061201jt宝銮逼太堂谴±堂焦逾塞史塞缝墨通过对技术型无形资产价值构成及其影响因素深入分析，以技术型无形资产评估的方法论模型为基础，建立了专有技术价值评估指标体系；运用模糊数学理论、期权定价理论，建立了专利技术、专有技术的价值评估模型；针对专有技术价值模糊综合评价模型在一定特殊情况下存在的某些不足，引入现代数学的沿理论之一的粗糙集理论，对专有技术价值模糊综合评价模型进行了改进和推广，构建了通用的技术

2、型无形资产评估模型，并且设计了启发式搜索算法和遗传算法以改进模型的运行效率。最后对基于期权定价模型的专利技术收益评估、基于粗糙集理论的专有技术评估进行了实证分析。关键词：技术型；无形资产i评估；研究分类号：业立銮垣盔堂匾±堂焦盈塞△旦S工区△￡!ABSTRACTABSTRACT：Oneofthemostimportantfeaturesoftheknowledgeeconomyisthatknowledgeandindustriescloselyrelatedtoknowledgeplayanimportantand

3、uniqueroleinthecreationofsocietyvalue．Withthehigh—techandknowledgehasbecomethemostimportantfactorofproduction，technicalintangibleassetsisincreasinglybecomingamajoreconomicresources，suchaspatentedtechnologiesandproprietarytechnologywiththetechnologyandknowledgea

4、sthecoreelements．SincethebeginningoftheBritishevaluationofgoodwillfromthe16thcentury,intangibleassetsevaluationtheoriesandmethodshavedeveloped，butthereisstillalotofmeritin—depthstudyandsolveproblems，suchastheevaluationtheorybehindpracticalevaluation，theconcepts

5、，goals，scope，thevaluepremise，evaluationmethodsofthetechnicalintangibleevaluationandtherelationshipwithothereconomicfactors；scientificandintegritytheevaluationindexsystemofthetechnicalintangibleassets，thechoiceoftheeconomicandtechnologicalparameters，theforecasto

6、fincomeandthequantitativeevaluationmodel，etc．ScientificandrationalevaluationofthetechnicalintangibleassetsisanobjectiveneedofChina'smarketeconomyandhasaninestimableroleinincreasingthevalueofstateassets,theoptimumallocationofresoHrcesforscienceandtechnologyandth

7、etransformationofscientificandtechnologicalachievementsandtheintellectualpropertyprotection．Atpresent，mostofthetechnicalintangibleassetsevaluationtheoryandmethodfocusonpatentedtechnologiesandknow-how．Inthechoiceofstudymethodsfocusontheintegrationofabroadstudyre

8、sultsandourcountry’Sactualresults，qualitativeanalysisandquantitativemethodsandtheoreticalresearchandempiricalanalysis．Theevaluationtheoryandpracticeoftechnicalintangibleasse