摘要
知识经济时代，知识产权已成为个人致富、企业生存发展、国家富强的重要凭借。由于其蕴涵着巨大的经济价值，知识产权转让、许可、出资等交易日益活跃，与此同时，侵害知识产权的情形也频繁出现。
The process of value assessment of intellectual property rights （IPR） is unavoidable in the pricing of the IPR in transactions and/or in the reparation assessment in case of IPR trespassing. The value de- pends on the market and therefore its assessment shall stand on the basis of analysis and prediction over relevant market situation. At present, the IPR value assessment basically follows the theories of tangible assets assessment （market value theory）, cost theory and income theory. The value relies on future, and it has no absolute relation to the cost of IPR but lies in its applications. Therefore, the main assessment theory applied for the IPR is income theory, and the market theory is also applicable under suitable circumstance while cost theory is ignorable.
