专利技术价值评估案例分析--以生物技术专利为例 会计财务管理专业VIP专享

I专利技术价值评估案例分析--以生物技术专利为例摘 要经济全球化是当前经济发展的趋势，技术带动生产，带动经济发展是现代化发展的特点。专利作为一项特殊的无形资产，可以实行专利质押，抵押，转让等各种金融活动。对专利技术价值进行评估，无论选择收益法、市场法还是成本法，都面临着很大的挑战。怎样能够科学有效的对生物专利技术进行价值评估，成为生物领域需要解决的一大难题。本论文对我国生物行业创新发展的状况进行探究，从技术价值，经济价值和法律价值三个方面进行分析，从生物专利的发明人情况，生物技术发展现状，市场发展前景，所面临的困境等多方面分析专利技术价值的影响。最后，就收集的相关数据对案例进行了较为详细的分析，探究出生物技术当前的发展势态，存在的不足，面临的风险，在创新的基础上，建立起专利价值评估理论体系。关键词 ：生物技术 ；专利 ；价值评估；IIYingwenbiaotiAbstractIn.Economic globalization is the current trend of economic development, technology drives production, driving economic development is the characteristics of modern development. As a special intangible asset, patents can be pledged, mortgaged, transferred and other financial activities. It is a great challenge to evaluate the value of patented technology whether to choose benefit method, market method or cost method. How to evaluate the value of biological patent technology scientifically and effectively has become a big problem to be solved in biological field. This paper explores the status of the innovation and development of China's biological industry, analyzes the technological value, economic value and legal value, and analyzes the impact of the value of the patent from the aspects of the inventor of the biological patent, the current situation of the development of biotechnology, the market development prospect and the dilemma. Finally, the case is analyzed in detail based on the collected data to explore the current development situation, shortcomings and...