In China's practice, the results of direct evaluation method and intangible assets evaluation method are often unable to be evaluated by scientific methods, resulting in great errors. In-depth study of intangible assets evaluation methods of various related intangible assets, drawing on foreign advanced experience, our evaluation practice is innovative. At present, there are three kinds of intangible assets: market price method, income method and cost method.

1, market value method. Intangible assets whose value is determined according to the market transaction method are applicable to patents, trademarks and copyrights. According to the transaction commission agreement reached by all parties, the income of the above intangible assets is usually a percentage. The main problem is the existence of law: most intangible assets do not have market price, some intangible assets are unique, and the transaction price is difficult to determine. Second, intangible assets are difficult to separate from other assets and transactions.

Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchising. The key of this method is how to determine the appropriate discount rate or capitalization rate. This method also has some problems of intangible assets, which is an economic benefit that is difficult to separate. In addition, when a technology is still in the early stage of development, intangible assets may have no economic benefits, so this method should not be used to calculate.

Cost method. This method calculates the cost of some types of intangible assets needed for replacement or reconstruction. Anyone who can replace the value of intangible assets can expect the economic benefits brought by the decrease of production cost, reduction of raw material consumption, reduction of waste and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the development of some intangible assets, such as alternative technology or process, function and product life cycle, the economic benefits of intangible assets are difficult to determine, which limits the application of this method.

Intangible assets evaluation procedure

According to the relevant national laws and regulations, based on the principles of science, objectivity, seriousness and responsibility, the intangible assets of the project are evaluated as follows:

Contract: Before evaluating the customer's needs, we signed an agreement with the company to evaluate the scope of the agreement, so as to achieve the purpose of understanding. On the benchmark date, the cost assessment report will be delivered as a one-time project, and an agreement will be signed to implement it with the supervisor.

2. Establish a project team: to evaluate the scale and difficulty of the project, industry experts, evaluation experts, economic, legal, technical, social, accounting and other professionals will participate in the project evaluation team to evaluate the implementation of the project, and the project team experts will be responsible.

On-the-spot investigation: The project team went deep into the enterprise to conduct on-the-spot investigation, observe and understand the development status, economic benefits, broad market prospects, changes in technology, equipment and technology life cycle, economic situation and assessment of the enterprise, and listen to the reports of leading cadres at or above the middle level.

Fourth, market research: using modern means, we investigate consumer groups in different regions and with different incomes. Some evaluation work, but also to study the international market, to obtain the first-hand information of the evaluation.

Mathematical models of five designs: adopt internationally recognized theories and methods, determine the mathematical models of various parameters, evaluate according to the actual design, and scientifically estimate the number of computers.

Discussion by the Expert Committee: More than two thirds of the industry experts must be present to demonstrate the evaluation results, and the evaluation results of the Expert Advisory Committee will be passed by secret ballot.

Seven. Wise customer evaluation results: evaluation fees paid by customers for evaluation results.

Print the evaluation report and deliver it to the customer.

Catalogue of patent technology evaluation data collection

One. Enterprise basic information

1。 Business license, tax registration certificate and production license.

2。 About us

3。 the Articles of association of the company

4。 Distribution of enterprise marketing network;

5。 Product quality standards;

6。 Information reporting and evaluation of product quality and service by news media and consumers;

7。 Others.

Two. Patent technical information

1。 Introduction of customer's patented product R&D and personal information of patent developer;

2。 Patent certificate, as well as legal documents such as payment vouchers for accepting transfer or change (contract);

3。 Patent specification;

4。 Patent technology questionnaire (see attached table);

5。 Patent product project proposal, joint venture letter of intent, feasibility study report or transformation plan;

6。 Patent technology inspection report, scientific and technological achievements appraisal certificate, patent technology retrieval information, technical evaluation of well-known experts in the industry;

7。 Patent application fee, maintenance fee, annual fee, service fee, receipts and vouchers paid every year;

Patent technology innovated by experts in the industry, expert opinions

9。

Copy of patent register. financial information

1。 The balance sheet, income statement or financial income statistics related to the patented products of the entrusting party in recent five years (including the appraisal date);

2。 Statistics on capital investment and cost of patent product development (table1);

3。 The next five-year development plan of the entrusting party;

4。 Income forecast and compilation of major patented products in the next 3-5 years (Table C).

4。 Other information

1。 Patent award-winning certificate, high-tech enterprise certification certificate.

2。 Commitment of patent maintenance annual fee plan payment.

3。 Commitment of the entrusting party.

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