产品类技术无形资产利润分成率的研究  

Research on Profit Allocation Rate for Technology contained in Products

作　　者：刘绍收[1] 胡建新[2] 

机构地区：[1]吉林大学 [2]中国注册会计师协会

出　　处：《中国资产评估》2001年第3期25-28,共4页Appraisal Journal of China

摘　　要：在采用收益法对技术类无形资产进行评估中，国内外对技术分成率的确定方法及范围的介绍，只有一个上下限范围。在这一范围内对如何确定某一具体资产的分成率缺少操作依据，而且在不同观点中上下限范围相差很大，缺少可比性。本文提出了以内部收益率为基础确定产品类技术资产评估中技术分成率的确定方法，以供探讨。Profit allocation rate is usually used in appraising technology Which is indispensable to certain products as important member of intangibles family, We can often find a range to determine the allocation rate in some materials and this range is lacking for practicability and comparability due to its wideness. Based on internal rate of return, this article brings out a new way to determine the profit allocation fate.

关 键 词：收益法 无形资产 技术分成率 利润分成率 资产评估 技术资产 

分 类 号：F273.2[经济管理—企业管理]