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基于改进收益法对企业数字技术专利价值评估研究

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在国家鼓励发展数字技术创新的大背景下,为探求数字技术创新能力为企业所创造的价值,进而指导企业运用数字技术专利进行投资融资,指导企业未来对研发的投入。以J企业为案例,采用改进后的收益法对数字技术专利价值进行评估,具体改进方案为运用生命周期理论对收益年限进行预测,其次是运用CRITIC权重法确定专利各项指标的权重与各单项专利占整体的比重,再根据LS模型计算出每一项专利综合价值指数,最后计算出整体数字技术专利的分成率。结果得出:运用改进的收益法得出J企业的数字技术专利价值为901。07万元,并与该企业研发投入比对分析,得出J企业需放缓研发投入的结论,这与J企业的现状相符,说明了改进收益法的适用性;运用客观数据得出专利价值,有效降低了评估结果的主观性,表明改进的收益法具有合理性,为数字技术专利评估方法提供参考。
Research on Patent Value Evaluation of Enterprise Digital Technology Based on Improved Income Method
Under the development of digital technology innovation,this paper explored the value created by digital technology innovation ability for enterprises,and then guided enterprises to use digital technology patents for in-vestment and financing,and guide enterprises to invest in research and development in the future.Taking Enter-prise J as an example,the improved income method is adopted to evaluate the value of digital technology patents.The specific improvement plan is to predict the income period by using the life cycle theory.Secondly,the weight method of CRITIC is used to determine the weight of patent indicators and the proportion of each individual pa-tent in the whole,and then the comprehensive value index of each patent is calculated according to the LS model.Finally,the share rate of the whole digital technology patent is calculated.The results show that the value of the digital technology patent of enterprise J is 9.0107 million yuan by using the improved income method,and the comparison and analysis with the R&D investment of the enterprise concludes that enterprise J needs to slow down the R&D investment,which is consistent with the current situation of enterprise J and illustrates the applica-bility of the improved income method.The use of objective data to derive the patent value effectively reduces the subjectivity of the evaluation results,which shows that the improved income method is reasonable and provides a reference for the evaluation method of digital technology patents.

digital technologypatent evaluationimproved income method

江聪、边瑞

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西南林业大学经济管理学院,云南 昆明 650224

数字技术 专利价值评估 改进收益法

2024

绿色科技
花木盆景杂志社

绿色科技

影响因子:0.365
ISSN:1674-9944
年,卷(期):2024.26(17)