The Research On Profit Sharing Rate In Computer Industry Patent Assets Evaluation

At present,in the practice of patent asset evaluation,the yield rate of income method is a very important parameter,which reflects the contribution of the profit after the operation of the patent.In China,computers,telecommunications and other electronic equipment manufacturing industries are China's industries with strong patent technological innovation capability.Therefore,starting from the computer manufacturing industry,we study the estimation method of the profit sharing rate in the patent asset appraisal.First,based on the theoretical knowledge of patent assets assessment and income sharing rate,and combining the particularity of the computer manufacturing industry,this paper discusses the estimation method of the parameter of the rate of profit sharing in the value evaluation of patent assets,and determines the index,selection of variables and the establishment of a regression model.Secondly,using the CSMAR database of Tai'an,this paper collects and collects the patent and financial data of the listed companies of the computer manufacturing industry for 2011-2015 years,and makes an empirical study on the relationship between the patent of the computer manufacturing enterprise and the main business income.The empirical results show that the correlation between the number of patents authorized by the computer manufacturing enterprises and the main business income is positive,and is significantly correlated.Among the three types of patents,the correlation coefficient between the invention patent and the design patent and the main business income is significantly positive,but the correlation coefficient of the utility model patent and the main business income is not fixed or negative and has a poor significance.The empirical results are used to calculate the income share of the patent assets of the computer manufacturing industry.Rate.By analyzing and comparing the methods of evaluating the patent assets of the computer manufacturing industry,this paper discusses the impact of the empirical method on the evaluation of patent assets,thus providing some reference for the evaluation of the practice.