成本法在珠宝首饰原创设计价值评估中应用研究  

Application of Cost Approach in Valuation of Original Jewelry Design

作　　者：潘海华 陈华 程小双[1] 王晰 李砚芳 Pan Haihua;Chen Hua;Cheng Xiaoshuang;Wang Xi;Li Yanfang(Shenzhen Guoyi Jewelry and Art Asset Appraisal Co.,Ltd.,Shenzhen 518020;National Gems&Jewelry Testing Co.,Ltd.,Beijing 100013;Committee of Gems&Jewelry and Arts Appraisal of China Appraisal Society,Beijing 100013)

机构地区：[1]深圳国艺珠宝艺术品资产评估有限公司,深圳518020 [2]国家珠宝玉石首饰检验集团有限公司,北京100013 [3]中国资产评估协会珠宝首饰艺术品评估专业委员会,北京100013

出　　处：《中国资产评估》2024年第4期30-36,共7页Appraisal Journal of China

基　　金：珠宝国检科研基金项目“珠宝相关无形资产价值评估方法及应用研究”(项目编号:NGTC20200800);中国资产评估协会课题“珠宝名师作品价值评估方法与应用研究”(课题编号:202305)。

摘　　要：珠宝首饰设计是集造型设计、功能设计、情感设计及材质与工艺设计于一体的脑力劳动成果的体现。珠宝首饰原创设计成果主要是指珠宝首饰设计版权及外观专利,属于无形资产范畴,具有重要的法律意义和商业价值。前人对珠宝首饰设计图稿著作权和外观设计专利的价值评估研究很少,本文根据珠宝首饰原创设计的特点,探讨了成本法(途径)中的重置核算法、倍加系数法和价格指数法等具体评估方法在珠宝首饰原创设计成果价值评估中的应用。Jewelry design embodies the intellectual efforts of integrating form,function,emotional,material,and craftsmanship design.The original jewelry design mainly refer to design copyrights and appearance patents,which fall into the category of intangible assets and possess significant legal and commercial value.Previous studies on the value assessment of copyright and design patents of jewelry designs have been scant.This paper explores,based on the characteristics of original jewelry design,the application of specific assessment methods in the cost approach such as the replacement cost method,multiplication coeficient method,and price index method in the valuation of original jewelry design results.

关 键 词：成本法 珠宝首饰 原创设计 价值评估 重置成本 

分 类 号：F224[经济管理—国民经济]