担保融资中的知识产权价值评估

Appraisal of Intellectual Property for Financing Guarantee

价值和使用价值在知识产品上无法得到统一,劳动价值理论难以界定知识产权的价值,边际效用理论能充分揭示知识产权的价值及其价值创造。知识产权评估是通过现时的知识产权效用性和稀缺性来评价未来利用该知识产权实现的资产价值和赢利能力。知识产权评估的对象是知识产权的使用价值,这种价值评估基于预计的未来现金流量,是对其使用价值未来收益能力的评价。知识产权担保融资的价值评估与其他情形中的知识产权评估,具有共性,又存在差异。担保设定和担保权实现时的评估方法有所区别。

The labor theory of value can hardly be used to define the value of intellectual property due to the inconsistency between the value and use value of intellectual products. Instead, the marginal utility theory can fully explain the value of intellectual property and the process of value creation. Intellectual property appraisal is to assess the future asset value and profitability of a piece of intellectual property based on its current usefulness and scarcity. The subiect of appraisal is the use value of intellectual proper ty. Based on the estimated cash flows, the appraisal focuses on the future earning capacity of the use val- ue. There are both similarities and differences between appraisal for intellectual property mortgage and that for other purposes. Different methods are used for setting mortgage and for enforcing the mortgage.