摘要
知识产权质押融资是金融资本与知识资本结合的产物,对中国企业高质量发展起重要作用。而知识产权质押融资价值评估是促进知识产权质押融资实现的重要基础研究热点和难点。通过对目前知识产权质押融资价值评估相关文献的梳理,着重从概念、评估价值类型、价值评估方法、价值影响因素4个方面来呈现有关国内外学者知识产权质押融资价值评估的主要研究成果,并在总结的基础上,提出未来知识产权质押融资价值评估研究的几点展望。
Intellectual property pledge financing is a product of the combination of financial capital and intellectual capital,and it plays a vital role in the high-quality development of Chinese enterprises.The valuation of intellectual property pledge financing is an important basic research hotspot and difficulty to promote the realization of intellectual property pledge financing.Through combing the current literature on the value evaluation of intellectual property pledge financing,presenting the main research results of the intellectual property pledge financing value evaluation of domestic and foreign scholars from four aspects:concept,evaluation value type,value evaluation method,and value influencing factors,and based on the summary,some prospects for the future research on the valuation of intellectual property pledge financing are put forward.
作者
曹湘雄
李春波
CAO Xiang-xiong;LI Chun-bo(School of Accounting,Southwest Forestry University,Kunming 650224,China)
出处
《科技和产业》
2021年第6期148-152,共5页
Science Technology and Industry
关键词
知识产权
质押资产价值
价值评估
intellectual property
pledge asset value
value evaluation
