基于改进后收益法对专利质押价值评估研究——以江苏省赛康医疗设备有限公司为例  

Research on Patent Pledge Value Evaluation Based on Improved Income Method——Case Study of Jiangsu Saikang Medical Equipment

作　　者：焦悦 谭东丽 吴尧 Jiao Yue;Tan Dongli;Wu Yao

机构地区：[1]广西科技大学经济与管理学院,柳州545005

出　　处：《中国资产评估》2023年第9期31-40,共10页Appraisal Journal of China

基　　金：2022年度广西高质量发展研究中心开放基金项目:激发广西工业文化潜力推动广西工业高质量发展研究的阶段性成果。

摘　　要：尽管我国推出了知识产权质押融资利好政策,然而目前我国专利质押价值评估依然存在估值难问题。为解决上述问题,笔者基于改进后收益法评估江苏省一家科技型中小企业的6个专利质押价值。首先,通过采用层次分析法确定专利各项指标的权重值与对数化后专利指标数据,并利用LS模型计算出单项专利的综合价值指数(CIPV);其次,用熵权法确定各专利的权重值,与单项专利的CIPV值利用公式计算得到专利组合的收益分成率,最终计算出该公司6个专利质押价值。评估结果显示:采用这种方法确定的专利组合收益分成率计算得到的专利质押价值与实务中的专利实际质押价值较贴近,说明该方法得到的改进后收益分成率较合理、准确,具有较好的适用性,能为企业和金融机构达成金融交易提供参考价值。Although China has implemented a positive policy of intellectual property mortgage financing,there are still problems such as difficult valuation and accurate valuation of patent mortgage value in our country.In order to solve the above problems,the author evaluates the value of 6 patents pledged by a science and technology smes in Jiangsu Province based on the improved income method.Firstly,the weight value of each patent index and the logarithmic patent index data were determined by using the analytic hierarchy process,and the comprehensive value index(CIPV)of a single patent was calculated by LS model.Secondly,the entropy weight method is used to determine the weight value of each patent,and the CIPV value of a single patent is calculated by the formula to get the revenue sharing rate of the patent portfolio,and finally calculate the value of 6 patents of the company.The evaluation results show that the value of patent pledge calculated by using this method is close to the actual value of patent pledge in practice,indicating that the improved profit share rate obtained by this method is reasonable,accurate and has good applicability,and can provide reference value for enterprises and financial institutions to reach financial transactions.

关 键 词：专利质押 改进后收益法 收益分成率 价值评估 

分 类 号：F204[经济管理—国民经济]