摘要
知识产权是国家发展战略性资源和国际竞争力核心要素。随着我国知识产权保护法律制度的不断完善,合理确定知识产权侵权损害赔偿数额的重要性备受关注。本文立足知识产权法律及其原则,聚焦如何利用资产评估专业技术服务知识产权侵权损害赔偿数额确定,提出知识产权侵权损害评估的评估对象和评估思路,重点阐述权利人因被侵权所受实际损失的计量指标和估算方法,并初步提出通过资产收益或成本差异比较途径估算企业权利人因被侵权所受实际损失的设想。
Intellectual Property is a strategic resource for national development as well as a core of nation’s international competitiveness. In course of improvement of China’s legal protection system with regard to intellectual property rights, the extent of importance to reasonably determine the amount of intellectual property infringement loss has drawn an increasing attentions. This article is based on intellectual property laws and its principles, firstly, focused on how to apply asset valuation techniques to serve the determination of infringement loss, secondly, put forward the concept of intellectual property infringement loss appraisal objects and the approaches of the appraisal, and finally, discussed the actual loss measurement and appraisal methods suffered by the obligee due to infringement action, and trying to propose an estimating method with respect to actual infringement loss suffered by the enterprise obligee by means of appraise the difference in income loss or cost increase between the situations of actual infringement action and if no infringement action.
作者
刘剑桥
赵林
张懿
Liu Jianqiao;Zhao Lin;Zhang Yi(China Alliance Appraisal Co.,Ltd.Beijing 100027)
出处
《中国资产评估》
2022年第10期55-61,共7页
Appraisal Journal of China
关键词
知识产权
侵权损害评估
Intellectual property
Infringement loss appraisal