基于技术成熟度的科技成果市场价值估值方法

Market Value Evaluation Model of Scientific and Technological Achievements Based on Technology Readiness Level

近年来,随着我国经济和社会的发展,科技创新越来越受到各方重视,科技成果的市场价值估值是其中的重要环节。目前市场上主要的科技成果估值方法是来源于国外无形资产估值的成本法、市场法、收益法,但这几个方法仅仅考虑了科技成果的资产属性,并没有考虑到科技属性,因此其并不能全面的体现科技成果的价值,不能很好地支撑科技成果的转移转化。本研究提出了一种与成本法、市场法、收益法不同的估值方法,能够兼顾科技成果的资产属性与科技属性,以期更好地支撑技术与科技成果的转移转化。

In recent years,with the development of China’s economy and society,scientific and technological innovation has attracted more and more attention,and the market value valuation of scientific and technological achievements is an important process.At present,the main valuation methods of scientific and technological achievements are the cost method,market method and accrual method derived from foreign intangible Business valuation.These methods only consider the asset attributes of scientific and technological achievements,but do not consider the scientific and technological attributes.These methods can not fully reflect the value of scientific and technological achievements,and can not well support the transfer and transformation of scientific and technological achievements.Through research,this paper presents a method which is different from the cost method,market method,accrual method,in order to better support the investment and financing,transaction,transfer,industrialization of scientific and technological achievements.