A Research About The Technical Intangible Assets Evaluation Method Based On The Perspective Of The Options And Income Approach

With the steady development of China’s economy, the smooth progress of economic globalization, china has been in line with international standards in the fields of political, economic, cultural, military, etc., and reach the international standards. While, as the representative of new force, the technical intangible assets is also appearing in the world with a new attitude. It comes with certain inevitability, and it is a true portrayal of economic development, science and technology Progress. It also reflects the slogan of science and technology are primary productive, and realize the social progress is driven by technology.As we all know, be able to stand on the leading edge of the times, be able to adapt to the trend of the times and be able to afford the test of practice is one of the biggest challenges faced by a new thing. However, as the representative of the development direction of China’s emerging industries, whether technical intangible assets can withstand the challenge? Facts have proved that not only can technical intangible asset withstand the test, but also lead china to the world by reflecting China’s scientific and technological progress, demonstrating the future development direction of industry. In today’s technical and economic globalization, technology has gradually become a dazzling star, and occupies a vital role in all works of life. The technical intangible assets have become the core competitiveness that can help company gain market share, and it is an essential advantage resource of the company.Because of the technical intangible asset’s emerging, its value needs a special evaluation method to assess. Thus, it put forward a new requirement in china’s appraisal industry. However, as the asset appraisal industry in china started relatively late, the development is not sufficient, thus, there are still some gaps compared with the high level of developed countries in evaluation theory, assessment criteria and evaluation methods. Evaluation method is the core of evaluating an asset, be able to select and apply evaluation methods is the key factor which can determine the level of assessment quality. Therefore, it is a big challenge that technical intangible assets faced about perfecting the problems that appeared in the application of evaluation methods, it can also make the assessment quality of technical intangible assets produce qualitative leap.This paper explains the concept of the technical intangible assets and the current situation of china in the first place, to let the reader have a preliminary understanding of technical intangible assets. Secondly, this paper describe three methods of evaluating technical intangible assets, present the premise、scope and the relate formula. Next, this paper put forward the view of applying Analytic hierarchy process to select the best evaluation method, analysis the choice approach of evaluation method. Lastly, this paper put forward some new evaluating method, for example, the Option valuation model, Weighted earnings, Dynamic technology sharing rate and etc., and illustrates the scientificity of various methods by the case, it realize the supplement of the evaluation method in technical intangible assets, and improve the technical intangible assets evaluation methods system.