Research On Software Copyright Value Assessment Of Company A Based On Improvement Of License Fee Saving Method

With the development of China's economy and the deepening of various reforms,more and more enterprises have begun to adopt mergers and acquisitions in this way for industrial integration and upgrading.Today,the game industry as a star show of the cultural industry,has a huge value,the game industry has become an important component of the merger boom.In the process of mergers and acquisitions,asset evaluation is an important part,especially for the value assessment of the game industry.The online game company itself has a small net book value,but the enterprise value estimated by the company's profitability is often high.With the advent of the era of knowledge economy,patents and proprietary technologies that are part of intellectual property have gradually surpassed the status of some tangible assets.Under normal circumstances,accountants cannot directly identify the value of identifiable intangible assets because of their professional capabilities.It is difficult to measure its fair value.At this time,it is necessary to entrust the asset appraisal professional to specifically identify and evaluate the existence of identifiable intangible assets of the target enterprise and give corresponding evaluation conclusions.The main business of A Network Technology Co.,Ltd.is the research and development of mobile online games,which belongs to the segmentation industry of online games.We can use this as a case to further explore the value evaluation of software copyrights.The license fee savings method is an important method for assessing identifiable intangible assets.The discount rate and income share rate are one of the important evaluation parameters of the license fee saving method,and have an important impact on the evaluation of identifiable intangible assets.This paper analyzes and proposes the problem in the original evaluation method of software copyright of A Network Technology Co.,Ltd.: When the original evaluation report selects the comparable company,only the business structure is analyzed for many comparable factors,and the company data is calculated.The return on intangible assets cannot represent the rate of return of intangible assets of the evaluated company.In response to this problem,this paper uses the weighted capital cost back-calculation method to increase the equity return rate by adding two factors to determine the comparable company and reduce A certain subjectivity.Due to the difference in the sharing rate between comparable companies and the companies being evaluated,the determination of the income sharing rate in the original evaluation report lacks consideration of its own factors.In response to this problem,this paper cites the fuzzy mathematics method to test the influencing factors of software copyright of company A.To increase the accuracy and effectiveness of the evaluation results,and to provide new ideas for calculating the income sharing rate of software copyrights in practice.