| With the continuous development of economic globalization,intellectual property rights have gradually become the core assets of enterprises and have become increasingly important in the economic development of various countries,gradually becoming a key strategic resource.Therefore,patents,as one of the more important assets of intellectual property rights,gradually play an irreplaceable role in the improvement of national comprehensive strength,the construction of national economy and the strategic transformation and upgrading of enterprises.Only by promoting the scientific and objective evaluation of patent value can we effectively promote the full utilization of assets and improve the social and economic benefits.At present,the patent trading market is relatively active,compared with which,the theoretical research and practical development of patent value appraisal in China are slightly lagging behind.In the theoretical research,the selection of valuation methods and the research on the parameters of valuation methods are still not deep enough;in the practical operation,there are often problems such as difficulties in selecting suitable valuation methods and poor operability of valuation models.In the current appraisal industry,in view of the drawbacks of the cost method and the market method,the income method has become the main appraisal method,but the appraisal defects are still unavoidable,such as the expected income is calculated entirely by weighting historical data,and the income sharing rate is generally given subjectively based on the appraiser’s experience,etc.Therefore,this paper introduces the gray prediction model and the gray fuzzy comprehensive evaluation method to optimize and improve the two parameters respectively,in order to promote the development of patent value assessment.This paper firstly starts from the literature research on patent value by previous scholars,then defines patents and their value,and takes four aspects of legal factors,technical factors,market factors and enterprises’ own factors as the starting point of patent value research.Next,the applicability of each specific method in the revenue method is analyzed in depth,and the most applicable revenue sharing method is selected.On the one hand,the gray prediction model is introduced to calculate the expected revenue;on the other hand,the gray fuzzy comprehensive evaluation method is introduced to improve the revenue sharing rate,and the evaluation index system of the revenue sharing rate is constructed based on four factors affecting the patent value,and the more objective entropy weight method is used to determine the weight,and then the correction coefficient of the sharing rate is calculated based on the gray fuzzy matrix formed by the gray possibility function.Finally,an evaluation case of patent pledge financing of a Shanxi AT enterprise is introduced to demonstrate and analyze the two evaluation results before and after the improvement,so as to confirm the applicability of the gray fuzzy comprehensive evaluation method for patent value assessment. |
