| 技术资产区间价格模型评估值确定方法及其改进 |
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| 引用本文： | 梁莱歆,张永榜.技术资产区间价格模型评估值确定方法及其改进[J].科学学研究,2005,23(3):383-387. |
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| 作者姓名： | 梁莱歆 张永榜 |
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| 作者单位： | 中南大学商学院,湖南长沙,410083 |
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| 基金项目： | 国家自然科学基金资助项目(70172014) |
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| 摘 要： | 技术资产评估要求给出可靠的评估值,但现有的技术资产区间价格模型未对最终评估值的确定提出有效的方法,影响了该模型的实际应用。本文在明确了技术资产计价原则的基础上,对技术资产价格区间模型确定最终评估值的几种方法进行了讨论,针对各种方法的不足,指出在公式法中通过赫威兹分析法来决定α值的合理性,并对确定α的评价指标体系提出了改进建议。
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| 关 键 词： | 技术资产 区间价格模型 资产评估 |
| 文章编号： | 1003-2053(2005)03-0383-05 |
Improvement for method of assessing of technological assets interval price model |
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| LIANG Lai-xin,Zhang Yong-bang.Improvement for method of assessing of technological assets interval price model[J].Studies in Science of Science,2005,23(3):383-387. |
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| Authors: | LIANG Lai-xin Zhang Yong-bang |
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| Abstract: | Technological assets assessment needs to provide reliable assessment value, but existing technological assets interval price model fails to provide methods to assess its final value, which influenced the practical application of this model. On the basis of defining principles of technological assets valuation, the text discussed several methods to conform final value by technological assets interval model of price, pointing out their shortcomings and rationality of deciding αthrough Hurwici analytic approach. At last developed its evaluation index system. |
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| Keywords: | technological assets interval price model assets assessment |
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