技术类无形资产利润分成率评价模型的研究——基于改进BP人工神经网络的评价模型

The Evaluation Model of Profit Allocation Rate for Technical Intangibles Based on the Modification of BP Artificial Neural Network

在技术类无形资产价值评估中,利润分成率是一个复杂和难以准确计量的参数,目前国内外还没有统一的计量方法。运用AHP原理建立技术资产利润分成率评价指标体系,并基于改进的BP神经网络,提出一套能够模拟专家思想的智能型综合评价方法,实例分析表明,采用该方法所获得的评价结果是令人满意的。

Profit allocation rate is a complex parameter that is difficult to be measured accurately in evaluation of technical asses,and the current methods are lacking for practicability and comparability.The paper establishes an index system in use of AHP method.Grounded on the modification of BP artificial neural network,the paper develops an intelligent type of integrative evaluation of profit allocation rate simulating the thought of experts.The practice shows that the results are satisfactory.