收益法在知识产权价值评估中的研究综述

A Review of Income Method in Intellectual Property Valuation

知识产权的研究越发受到关注,收益法作为适用性较好的评估方法之一受到了众多学者的青睐。学者们从研究折现率、收益期限等基础方向转为研究收益法理论同实际结合以及收益法的创新,层次分析法、模糊评价法等收益法的改进方法便应运而生。研究对知识产权价值评估主流方法之一收益法的发展进行评述,并从问题和方法的角度对收益法的研究进行展望,并提出见解。

Intellectual property research has attracted more and more attention,and the income method has been favored by many scholars as one of the better applicability evaluation methods.Scholars have shifted from studying the basic direction of discount rate and income period to studying the combination of income method theory and practice and the innovation of income method.The improvement methods of income method such as analytic hierarchy process and fuzzy evaluation method came into being.The research reviews the development of income method,one of the mainstream methods of intellectual property value evaluation,and prospects the research of income method from the perspective of problems and methods,and puts forward insights.