金融创新产品的价值评估研究——基于知识产权属性  

Research on the Value Evaluation of Financial Innovation Products——Based on the Attribute of Intellectual Property

作　　者：李润龙 蒋言斌[1] LI Run-long;JIANG Yan-bin(Law School,Central South University,Changsha 410083)

机构地区：[1]中南大学法学院,湖南长沙410083

出　　处：《财务与金融》2020年第6期6-11,共6页Accounting and Finance

摘　　要：随着金融实践的发展,市场上出现许多金融创新产品,如何对其价值进行评估成为一个热点话题。本文从金融产品的内涵着手,探讨金融创新产品的特征和结构,包括4种圈层结构和4种创新模式,并以TPM矩阵对金融创新产品进行评价,为投资决策提供依据,避免投资决策的盲目性。在此基础上,根据著作、商标、专利、商业秘密等知识产权的价值评估模式,并考虑金融产品的知识产权属性、圈层结构,形成以著作和商标为核心层,外观设计专利和实用新型专利为有形层,发明专利和商业秘密为扩展层的著作权+商标专用权、著作权+专利权、商标专用权+专利权、著作权+专利权+商标专用权、著作权+专利权+商标专用权+商业秘密五种基于知识产权属性的金融创新产品叠加价值评估模式。With the development of financial practice,there are many financial innovative products in the market.How to evaluate their value has become a hot topic.Starting from the connotation of financial products,this paper discusses the characteristics and structure of financial innovation products,including their four ring structures and four innovation modes.It also uses TPM matrix to evaluate financial innovation products,which provides basis for investment decision-making and avoids blindness of investment decision-making.On this basis,in accordance with the value evaluation model of intellectual property rights such as works,trademarks,patents,trade secrets,and considering the intellectual property attributes and circle structure of financial products,this paper forms five kinds of superimposed value evaluation models of financial innovation products based on intellectual property attribute,namely trademark exclusive right+patent right,copyright+patent right+trademark exclusive right,copyright+patent right+trademark exclusive right+trade secret,a copyright+trademark exclusive right,copyright+patent right,with works and trademarks as the core layer,design patents and utility model patents as the tangible layer,and invention patents and trade secrets as the expansion layer,embodies the value of financial product innovation,encourages innovation and realizes the legal ecological chain of financial innovation intellectual property evaluation.

关 键 词：金融创新产品 知识产权属性 金融创新TPM矩阵 价值评估 

分 类 号：G475[文化科学—教育学]