基于市场价值的技术资产评估研究

Study on Market Value Based Technological Assets Assessment

技术资产具有与一般资产显著不同的特性,使得采用现有资产评估方法确定技术资产价值很难达到公允、公正的要求并为资产交易双方所接受。技术资产的市场价值反映了市场整体对资产价值的共同认知,具有合理、公允的特点,并能够满足技术交易的要求。本文在分析了市场价值的特点及内涵的基础上,对确定技术资产市场价值的评估方法进行了探讨。

Technological assets have characteristics that are remarkably different from those of general assets, so it is very difficult for the existing assets assessment methods to be considered just and sound, or to be accepted by traders. The market value of technological assets reflects the common cognition of the value of the assets by the whole market, so it has rational, just and sound characteristics, and can meet the demand of technological trade. In view of this, this text discusses the market value type and proposes a method of technological assets market value assessment.