基于市场价值的技术资产评估模型的修正——兼与梁莱歆教授商榷

Amending the Model of Technological Assets Assessment Based on Market Value:Discussion with Professor Liang Lai-xin

采用经典的资产价值评估方法确定技术资产价格难以实现公允、公正的要求,难为交易双方接受。只有基于技术资产的市场价值才能为交易双方建构公允、公正的评估模型,确定合理的价格区间。“基于市场价值的技术资产评估研究”选择了科学的研究视角,但具体模型存在问题,本文将基于同一原理对其进行修正。

It is very difficult to achieve the demand that the technological assets assessment should be considered just and sound and accepted by traders using the traditional methods. The fair assessment model and rational price interzone must be based on the market value of technological assets. There are some deficiencies of assessment model which is discussed in ＂Study on Market Value Based Technological Assets Assessment＂ . This paper amends these deficiencies based on the same principle.