改进的军用计算机软件价值评估收益法模型

Improved assessment income model for military computer software value

采用收益法对军用计算机软件进行价值评估。从价值对等角度分析军用计算机软件预期收益,等同于软件代替硬件后的成本节约值。采用折现率将年度成本节约值折算到当前年份,给出了不同风险等级下折现率的取值范围。分别建立了采购成本节约和运行成本节约两种情形下的收益法模型,并对评估模型适用性和风险性进行了分析。

The income method is applied to evaluate the value of military computer softwares. Considering the principle of value reciprocity,the expected income of military computer software is equal to the cost saving after the software replaces the hardware. Annual cost saving is discounted to the current year using a discount rate,and the value scope of the discount rate of different risk grade is given. The income models of purchasing cost saving and running cost saving are established and the applicability and risk of the proposed model are analyzed.