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。 |
关键词: 技术资产评估 折现率 基本构成 变化值 影响因素 技术资产交易 |
DOI: |
分类号:F713.584 F273.1 |
基金项目: |
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Study on the Rate of Discount and Its Variation in the Evaluation of Technical Assets |
WANG Xia-zhong
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Abstract: |
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 st |
Key words: technical assets,discount rate constitution,determination of variation |