摘要
科学地评估技术资产的价值,对于确保技术资产交易的公平性、促进我国高新技术发展具有十分重要的意义。在运用收益法对技术资产进行评估时,折现率取值的很小差异会对评估结果产生很大影响,而如何确定技术资产的折现率则属于我国资产评估的前沿问题。在此,对技术资产折现率的研究包括:1)折现率实质、影响因素与选取缺陷;2)折现率的基本构成及其变化;3)折现率及其变化值的确定。
It's important to evaluate accurately technical assets,but a great effect on the evaluation result is caused by a small deviation of discount rate that converts future net income per annum created by technical asset into present value. Discount rate is studied systematically in this paper on Implication , substance and selected defect; affecting factors and determining principles ; main constitution and variation;determination of discount rate and variation.
出处
《研究与发展管理》
CSSCI
2003年第3期60-67,共8页
R&D Management
