专利技术评估中技术剩余使用年限的确定——基于技术生命周期角度  

Methods for Confirming Patent's Remaining Service Life in Patents Valuation:Based on Patent's Life Cycle Perspective

作　　者：王奇超[1] 刘玉平[1] 

机构地区：[1]中央财经大学财政学院,北京100081

出　　处：《中央财经大学学报》2014年第7期65-71,共7页Journal of Central University of Finance & Economics

摘　　要：虽然专利技术的损耗形式不同于其他有形资产,但其也存在使用寿命,而剩余使用年限是影响专利技术评估值的重要因素。专利技术的价值取决于其超额收益创造能力,这种能力通常以特定路径,依托专利产品来实现。笔者基于专利技术视角,以生命周期理论的有效方法和模型将其定位于成长路径中所对应的发展阶段,并以此作为量化专利技术剩余使用年限的基础,进而获取本文的研究结论。Patented technology has service life although its depreciation form differs from tangible assets. The remaining service life, in addition, has significant influence on patent＇s final evaluation result. Patent＇s value depends on its capacity in creating excess profits. This capacity, nevertheless, usually realizes its value relying on patented product through specific path. This paper chooses useful methods and models of Life-Cycle theory to locate the corresponding phase within the growth path graph on technology perspective. On the basis of the above achieve- ments, we can then obtain the final conclusion of this research.

关 键 词：专利技术 使用年限 生命周期 

分 类 号：F234.9[经济管理—会计学]