基于投资回收补偿的技术资产评估折现率研究

Discount Rate for Technological Assets and Investment Recovery

如何确定技术资产的折现率属于我国资产评估的前沿问题,折现率取值的很小差异就会对评估结果产生很大影响。为了科学地评估技术资产的价值,在技术资产折现率的选取中应深入分析投资回收补偿对折现率的影响,然后确定不同情况下的折现率。

How to determine the discount rate for technological assets is an advanced issue inChinas valuation practice. Small variance in the discount rate will result in hugedifference in appraisal result. The author believes contribution for investmentrecovery should be taken into account in the calculation of discount rate fortechnological assets.