科技型中小企业知识产权投融资过程中对知识产权估价的方法研究

结合科技型中小企业知识产权的特点,分析比较知识产权估价方法及各自优缺点,认为收益法可以作为科技型中小企业知识产权估价的主要方法,并引入CAPM模型计算其知识产权投融资过程的风险因素,从而给出了收益法计算公式中折现率、分成率及知识产权有效寿命的确定方法;最后提出促进科技型中小企业知识产权投融资工作的建议。

The method of intellectual property evaluation in science and technology small and medium-sized enterprise's IP financing and investment

Combining with the intellectual property rights characteristics of small and medium-sized S&T enterprise,the paper analysis intellectual property valuation methods and compare of their respective advantages and disadvantages,and think the income approach should be the main method of Small and Medium-sized S&T Enterprise's IP valuation.Secondly introduce CAPM model to calculate its intellectual property financing risk factors,then gives calculation method of index in the income approach formula: discount rate,proportion and intellectual property effective life.Finally,put forward suggestion of how to promote intellectual property investment of small and medium-sized S&T enterprise.