The Choice Of Intellectual Property Assessment Method Based On Listing Corporation Case

Firstly,the practical significance for the theory of intellectual property valuation are introduced briefly. In practice,especially the application of commercial,intellectual property valuation is very important and significant tool and method. For the business enterprise,intellectual property valuation not only relates to the financial management of enterprises,the external demand response to market,is also the enterprise internal control, the internal demand of understanding its own working condition.This paper makes a systematic exposition of the theory of intellectual property pricing.In the existing literature,detailed the various methods to the complete elaboration. First,distinguish the different macro and micro methods.Second is the difference between the qualitative and quantitative methods.Finally,on a variety of quantitative methods such as market method,discounted cash flow method and other traditional method; real option method frontier method.Based on these theory method,the paper selected the copyright,trademark for two of the most important,also is in the practical application of the operation was the most common intellectual property analysis. At the same time,case selection also as far as possible attention to the representative,the selected company case were from Europe,USA and China,which are very influential market in the world. Through the analysis process of this case,separately for the two cases tried to use all appropriate valuation method of valuation analysis. If we find some valuation method is not suitable for the case,then explain the reasons,such as the brand valuation,costing and very see. After getting the results of various valuation methods,analysis summary part in one case,given the different valuation method of vertical comparison between different valuation results obtained,from which we can clearly see that the valuation method of valuation of the different characteristics of different.Further,according to the case of independent analysis and the horizontal comparison,this paper tried to find out the different valuation methods,as well as difference of intellectual property valuation and comparison on different characteristics. Such as patent rights,but the real option method is appropriate,as a results,in the trademark brand valuation and copyright especially copyright valuation may not be applicable,according to detailed analysis for the case. Finally,general steps and suggestions are given in this paper,an intellectual property valuation,firstly on the types of intellectual property is to be evaluated to judge,after the judgment is completed,according to the different attributes corresponding to different types of intellectual property rights,adopt corresponding valuation method. At the same time,according to the different nature of each valuation method,the way it is used and the sequence will therefore change.Such a relatively clear and complete the valuation process,can practice the application of the intellectual property valuation plays a positive role in guiding. In the conclusion,he paper points out the deficiencies in the article accurately in existing and future direction of development and improvement can be.All in all,from the composition of view,apparently experience is not enough,the actual representation of how strong of that is hard to assert. From the point of view, further research can also be some valuation transformed methods,making it adapt to some traditional ones that do not match the types of intellectual property.