基于区间数的知识产权质押融资价值评估收益法研究

A Value Evaluation Method of Intellectual Property Pledge Financing Based on Interval Numbers

目的对知识产权质押融资价值评估收益法模型进行改进和优化,从而得到更加准确的知识产权评估值。方法在区间数理论基础上,运用区间运算规则把收益法模型由点值范围推广到区间范围,通过博弈模拟得到最终评估值。通过应用举例发现,收益法模型各参数推广到区间范围具有可行性,应用区间运算规则可得到知识产权的区间估值,质押双方在估值区间内博弈更容易达成一致。结果知识产权价值评估收益法模型参数和评估结果采用区间值更符合价值评估实际情况,即使需要一个精确的点值,也应该在体现误差范围的区间评估值基础上得到;通过对收益法模型各参数和评估结果逐个论证,可以确定收益法模型推广到区间范围内具备理论可行性。结合区间数的运算规则,区间数收益法具备知识产权价值评估实践的应用性。结论区间数收益法更符合资产评估的国际规则和现实情况。

Objective To improve and optimize the income method model of intellectual property pledge financing value evaluation,so as to get more accurate intellectual property evaluation value.Methods Based on the theory of interval number,the income method model is extended from point value range to interval range by interval operation rules.The final evaluation value is obtained through game simulation.Through application examples,it is found that it is feasible to extend the parameters of the income model to the interval.The interval estimation of intellectual property is obtained by using interval operation rules.The two sides are more likely to reach a consensus in the valuation range.Results The model parameters and evaluation results of the income method of intellectual property value evaluation are more in line with the actual situation of value evaluation.Even if a precise point value is needed,it should be obtained on the basis of the interval value of the error scope.Through the demonstration of each parameter of the income method model and the evaluation result one by one,it is confirmed that the income method model has theoretical feasibility to be extended to the interval range.Combined with the operation rules of interval numbers,the interval number income method has the applicability of the practice of intellectual property valuation.Conclusion The interval number income method is more in line with the international rules and realities of asset evaluation.