技术转让价格的理论分析

The Theoretical Analysis on the Technological Transfer Price

文章从技术作为商品的基本特征入手 ,分析了技术作为商品的特殊属性 ,确定了技术转让价格的定价原则 ,根据技术被采用后所节约的劳动量或降低的成本来导出技术的未来收益 ,从而依据利润分享原则合理确定出技术转让的理论价格。

Starting from the basic characteristics of the goods, this paper analyses on the pricing principles in which the technology is taken as the special nature of the goods and the technological transfer price is established, the future benefits of technology derived by the saved work output and reduced cost after the technology has been adopted, and therefore the theoretical price of technology transfer is determined rationally based on the principle of profit sharing.