如何确定技术分成率的探讨  

Research on the Determination of Profit Allocation Rate for A Certain Technology

作　　者：李芝生 

出　　处：《中国资产评估》2001年第5期39-41,共3页Appraisal Journal of China

摘　　要：技术分成法是评估技术型无形资产广泛使用的评估方法，如何 确定其中的关键参数技术分成率，目前还没有统一的规定。本文 提出了以企业中技术贡献份额、产品却区务中被评估技术在整体使 用技术中所占比例和被评估技术自身的获益水平综合确定技术分成 率的方法，以供参考。Technological Allocation is a widely used approach to appraise technological intangibles. However, at present we don't have a unified standard for determining the technological allocation rates for key parameters. This article gives a synthetically method to determine the technological allocation rates, which based on the share of technology contribution, the proportion of valuated technology to all technologies used in products or services and the self profitability of valuated technology.

关 键 词：技术分成法 技术分成率 无形资产 资产评估 

分 类 号：F123.7[经济管理—世界经济]