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1、基于抵押贷款的发明专利价值评估案例研究基于抵押贷款的发明专利价值评估案例研究Case Study on the Value Evaluation of Invention Patent Based on Mortgage Loan中文摘要随着市场经济的不断发展和知识经济的繁荣，以知识为基础的专利权、商誉、计算机软件等无形资产在企业中所占比例不断增加,，无形资产的作用逐渐被人们所重视，世界各国和企业都越来越意识到无形资产的巨大价值。对无形资产进行科学的评估已成为建立现代企业制度，发展社会主义市场经济的客观需要。对于企业本身来说，进行无形资产评估也是资产管理、品牌建设、资本运作的需要。论文围绕基于
2、抵押贷款的发明专利价值评估案例开展研究，在全面梳理无形资产评估的理论和方法的基础上，针对抵押贷款的发明专利的价值评估及特点进行全面分析，探讨基于抵押贷款的发明专利的评估方法，并结合具体的案例开展评估活动，同时，从案例的评估、分析和研究中，总结出基于抵押贷款发明专利评估过程中存在的问题，针对问题提出合理的解决思路、办法和建议。论文案例研究主要取得的成果包括以下几方面：对无形资产评估理论和方法进行全面系统梳理、总结和分析；针对抵押贷款发明专利价值的评估目的、方法、程序及依据进行系统分析研究；结合具体案例开展全过程评估研究，并从案例中分析此类价值评估中存在的问题，提出科学、合理的解决思路、办法及建议
3、；案例研究成果为今后开展类似的评估活动提供借鉴，也将有助于进一步推进行业健康发展。关键词关键词：抵押贷款；发明专利；价值评估；案例研究ABSTRACTAs the market economy steadily moves forward and develops towards a deeper level, the intangible assets such as patent right, business reputation and computer software are taking up a larger ratio in enterprises, thus attract
4、ing more attention from people. Enterprises of different countries all over the world are realizing the tremendous potential values lying in the intangible assets. Under such circumstances, it has become an objective requirement to have scientific assessments of intangible assets for the purpose of
5、establishing modern enterprise system developing socialist market economy. To enterprises, the assessment is meeting the need of assets management, brands building and capital operation. This thesis research on patent value assessment case based on mortgage loans,on the basic of comprehensive review
6、 of theory and method in the evaluation of intangible assets, analysis the characteristics of the mortgage of the invention patent and talk about based method of assessment of the invention patent based on mortgage, and unifies the concrete case to carry out evaluation activities at the same time, f
7、rom the case, evaluation, analysis and research, summed up the mortgage patent evaluation process based on the problem, problem solving ideas, measures and suggestions. This thesis research on patent value assessment case based on mortgage loans, the basic theory and method in the evaluation of inta
8、ngible assets on the comprehensive review, evaluation and according to the characteristics of the mortgage of the invention patent analysis, assessment of mortgage of the invention patent based method, and unifies the concrete case to carry out evaluation activities at the same time, from the case,
9、evaluation, analysis and research, summed up the mortgage patent evaluation process based on the problem, problem solving ideas, measures and suggestions.Key words: Loan on mortgage；Patent of invention；Value assessment；Case study目 录中文摘要.I ABSTRACT.II 第一章 绪 论.1 1.1 无形资产评估的背景及意义.1 1.2 无形资产评估的国内外研究现状.3
10、 1.2.1 国外研究现状分析.3 1.2.2 国内研究现状分析.4 1.2.3 研究现状总结.6 1.3 案例研究的思路及方法.7 1.4 主要成果分析.8 第二章 无形资产评估的现状及理论方法.9 2.1 无形资产及无形资产评估的内涵.9 2.1.1 无形资产的概念及分类.9 2.1.2 无形资产评估的概念.11 2.2 无形资产评估的国内外发展情况.12 2.2.1 无形资产评估的国外发展情况.12 2.2.2 无形资产评估的国内发展情况.14 2.3 无形资产评估的理论与方法.17 2.3.1 无形资产评估的理论依据.18 2.3.2 无形资产评估的方法介绍.19 2.4 无形资产评估
11、的作用.29 第三章 基于抵押贷款的发明专利价值评估.31 3.1 国内外发明专利申请现状分析.31 3.1.1 发明专利概念及特点.31 3.1.2 国内外发明专利的申请现状.31 3.2 基于抵押贷款的发明专利价值评估的目的.33 3.3 基于抵押贷款的发明专利价值评估的方法.34 3.4 基于抵押贷款的发明专利价值评估的程序框架.37 3.5 基于抵押贷款的发明专利价值评估的依据.38 第四章 案例分析.40 4.1 案例的选择及概述.40 4.2 案例分析方案设计.41 4.3 案例评估声明.42 4.4 案例评估过程.42 4.4.1 资产评估目的 .42 4.4.2 资产评估对象和评估范围界定 .43 4.4.3 资产价值类型及其定义 .43 4.4.4 资产评估基准日 .43 4.4.5 资产评估假设及依据 .43 4.4.6 资产评估依据 .
