知识产权价值评估研究综述  

Review of Intellectual Property Valuation Research

作　　者：朱荣 张亚婷 葛玲 Zhu Rong;Zhang Yating;Ge Ling(School of Accounting,Dongbei University of Finance and Economics,China Internal Control Research Center,Dalian 116025)

机构地区：[1]东北财经大学会计学院中国内部控制研究中心,大连116025

出　　处：《中国资产评估》2022年第1期63-72,共10页Appraisal Journal of China

摘　　要：2020年底在中共中央政治局第二十五次集体学习时,习近平总书记强调要健全知识产权评估体系,重视和肯定了知识产权评估工作,由此引发理论界与实务界对知识产权价值评估的进一步思考和研究。对知识产权的已有研究成果进行系统地梳理,对于拓展知识产权价值评估的后续研究以及有效指导知识产权价值评估实务具有重要意义。为此,本文借助CiteSpace软件,对国内外知识产权价值评估的文献进行关键词共现性分析,并基于分析结果从知识产权的定义、价值影响因素及评估方法三个方面进行文献综述,以期明确知识产权价值评估的未来研究方向。During the 25th collective study session of the Political Bureau of the CPC Central Committee that took place at the end of 2020, General Secretary Xi Jinping emphasized the need to improve the intellectual property valuation system, and affirmed the importance of intellectual property valuation, thus inspiring further reflection and research on the intellectual property valuation in the theoretical and practical circles. Before conducting further analysis on the subject matter, it is of great significance to systematically sort out the existing research results of intellectual property in order to expand the follow-up research and to effectively guide the practice of intellectual property valuation. To this end, this article uses CiteSpace software to analyze the co-occurrence of keywords in the domestic and foreign literature of intellectual property valuation. Based on the analysis results, a literature review is conducted from three aspects: the definition of intellectual property, value influencing factors, and valuation methods—all in all to clarify the future research direction of intellectual property valuation.

关 键 词：知识产权 价值评估 价值影响因素 评估方法 

分 类 号：F275[经济管理—企业管理]