知识产权资产证券化定价与盈余判断研究

随着科技型中小企业融资需求的不断增加,知识产权资产证券化日益受到学术界关注.本文梳理了知识产权资产证券化流程与知识产权价值评估方法,明确了知识产权资产证券化对科技型中小企业融资与盈利的作用,建立了知识产权资产证券化价格函数模型与业务盈余函数模型.基于证券价格导函数的非线性曲线特征定义函数曲线的斜率与弧度,构建企业收益率...

A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization

With the increasing financing demand of technology-based small and medium-sized enterprises(SMEs), the securitization of intellectual property is increasingly concerned by the academic. The process of intellectual property asset securitization and the evaluation method of intellectual property value are combed. This paper clarifies the role of intellectual property securitization in financing and profitability of technology-based SMEs, and establish the price function model and business earnings function model of intellectual property asset securitization. The slope and radian of the function curve is defined based on the nonlinear curve characteristics of the securities price derivative function. The analysis methods of the asset price function curve is constructed when the enterprise's yield changes . The analysis method is applied to the earnings judgment of technology-based SMEs after asset securitization, and the earnings judgment conditions and methods are established. The results can provide methodological guidance for the research of enterprise intellectual property asset securitization.