无形资产评估中利润分成率新模型的探讨  

Studies on the Portion out of Profit in Intangibles Appraisal

作　　者：徐曼[1] 杨为国[1] 

机构地区：[1]华中科技大学知识产权系

出　　处：《中国资产评估》2003年第3期31-34,共4页Appraisal Journal of China

摘　　要：无形资产具有非实体性和不确定性的特点,在实践中要准确地确定利润分成率确实比较复杂,所以,提出一个合理的确定利润分成率参数的方法,并且要有较强的可操作性和可比性,已成为无形资产评估行业亟待解决的问题。本文从项目的投资回收期和投资周期的角度出发,对技术许可、转让中的利润分成率确定评估模型,并且结合实际情况对该模型代入具体数字,从数量经济学的角度进行回归分析。Many theories have been developed concerning profit portion out in intangibleappraisals. Some based on sale, some based on profit. Unlike tangible assets,intangibles have no concrete shape, accompanying many uncertainties. Therefore,it is not easy to appropriately portion out the profit. After a thorough study on ahost of papers and cases home and abroad, we discovered a method to portionout the profit, which is based on the investment recovery period and incorporatedwith regression analysis from the perspective of econometrics.

关 键 词：无形资产评估 利润分成率 模型 可操作性 可比性 评估行业 评估方法 

分 类 号：F233[经济管理—会计学]