知识产权质押融资价值评估:收益分成率研究

Evaluation of intellectual property pledge financing:a study on profit allocation rate

知识产权质押融资在实务中发展缓慢的重要原因是知识产权质押评估价值不够客观、缺乏公信力。知识产权作为无形资产与普通有形资产价值评估相比,其难点在于收益分成率的确定。本文以知识产权的市场价值作为质押价值标准,在市场调查的基础上,通过因子分析法构建专家打分表,确定知识产权质押价值评估收益分成率的影响因素体系及其权重,以期借助相关领域多位技术专家的专业判断,降低评估实务中收益分成率仅由评估师确定的主观性,从而提高知识产权质押评估价值的客观性和公信力,推动高新技术企业知识产权质押融资顺利实现。

In the practice, one important reason for the development of intellectual property pledge financing is that the assessment val- ue of intellectual property is lack of objective and credibility. Based on market survey, using factor analysis method, this paper builds a expert scoring table to determine the factor system of profit allocation rate and its weight in order to increase the objective and credi- bility of assessment value of intellectual property.