技术类无形资产评估的收益法研究

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1、北京交通大学硕士学位论文技术类无形资产评估的收益法研究姓名：李建锋申请学位级别：硕士专业：技术经济及管理指导教师：张润彤20060201北京交通大学硕士学位论文AbstractA10ngwiththeestablishme兀tofthemarketecon锄ysysteminourcountry，themarketeconomycharacteristicbecomes曲vious硼oreandmore，peopleputforwardpenetratingcriticismtothemethodofnOn—marketbehaviorofvalueca

2、lculation．Thefor田ula，parameter，methodoftheplannedecon伽yagesunwellpropertothedevelopmentoftheages．PeoplerequesttoprovideprOpertyvaluationofestimateandpriceforreasonablefluxionofthesocialproductionfactors，andtohavetheobjectiveabilitytoreflectthetnIevalueoftheDroductionfactorsinthem

3、arketeconomyenvirOnment．TheinternationalassociationsalsorequestthepropertyvaluationmethodtobeinlinewithinternatiOnalstandards．Theforeignbusinessenterprisesdon’tapprovePropertyvaluationofcostmethodinChineseandForeignjointventuresandcooper粤tions，andrequesttousetheincomemethodormark

4、etmethodtoevaluate．AIIIongthem，thetechniqueintangibleassetsbecomesthecruxoftheworthvaluation．ThispaperanalyzesafewvaluationⅡlethodstovaluatethetechniqueintangibleassets，andputsforward：Thetechnicalvalueisdecidedbytheco珥petitionabilityofthattechnique．Thetechniquevaluenotonlyisaweak

5、relationwiththetechniquecost，butalsohasnodirectrelationtotechnicalscienceandtechnologycontent．Fromthevaluationmethods，theincomedividedmethodandincomeliftedmethodaretWokindsofdifferentvaluation

6、llethods，theincomedividedmetllodbelongstotheincolilemethod，buttheincomeliftmethodbelong

7、stothemarketfⅡethod．Theirtheoriesmechanismandvaluationpatharedifferentbuttheycanbereferencetoeachother．Thispaperconsidersthatincome帕ethodcanreflecttheyalueofthetechniqueint肌gibleassetsobjectivelybythetheoriesresearchandthecaseanalysis，theincomemethodaccordingtothefullcompetitiona

8、ssumptionandtheefficientⅡIarkettheoryhasalreadybeenappliedinourcountry．Hence眦inlyintroducefactorsofthefuturecashcurrentmeasureofinc伽e埘ethod，theCapitalAssetsPricingM0del(cAPM)andtheWeightedAveragecostofCapitalmodel(WfICC)．ThesemethodscanreHloveandavoidtheuncertainfactorsoftechniqu

9、eintangibleassetsvaluation，reducesubject