International Trade Asset Valuation Method Study

It's the important characteristic of the current knowledge economy age that technology assets can be transformed into productivity during the business operation. Technology assets are increasingly prominent in the current status of international trade. The world trade organization made applicable scope of the TRIPS agreement in 1994, most widely for world unified management and protection technology provides favorable basis. All countries in the world have realized the problem and start to take a different degree of technical assets and protective measures. In this case, in order to realize in international trade fair trade, provide technical asset valuation is very necessary. Therefore, this article summarizes the current international intellectual property trade in most common intellectual property of the basic values of evaluation methods:cost method, market method, income method. This article analyses two innovative approaches:the net value of assets method and abnormal earnings present value method, and also analyses the option valuation method and EVA model, which apply to technology assets innovative business. In the evaluation of the intellectual property value, due to intellectual property products or asset has the particularity, must use the above approaches suitable method, and the comprehensive evaluation and adjustments, can we reach objective, fair and scientific conclusion. The example in this article combines with the current method of value evaluation in china, estimates the value of technology assets, analyses all kinds of main factors of influence on the value assessment, provides the fundamental basis of technology assets value evaluation.