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基于抵押贷款的发明专利价值评估案例研究CaseStudyontheValueEvaluationofInventionPatentBasedonMortgageLoan中文摘要随着市场经济的不断发展和知识经济的繁荣，以知识为基础的专利权、商誉、计算机软件等无形资产在企业中所占比例不断增加,，无形资产的作用逐渐被人们所重视，世界各国和企业都越来越意识到无形资产的巨大价值。对无形资产进行科学的评估已成为建立现代企业制度，发展社会主义市场经济的客观需要。对于企业本身来说，进行无形资产评估也是资产管理、品牌建设、资本运作的需要。论文围绕基于抵押贷款的发明专利价值评估案例开展研究，在全面梳理无形资产评估的理论和方法的基础上，针对抵押贷款的发明专利的价值评估及特点进行全面分析，探讨基于抵押贷款的发明专利的评估方法，并结合具体的案例开展评估活动，同时，从案例的评估、分析和研究中，总结出基于抵押贷款发明专利评估过程中存在的问题，针对问题提出合理的解决思路、办法和建议。论文案例研究主要取得的成果包括以下几方面：对无形资产评估理论和方法进行全面系统梳理、总结和分析；针对抵押贷款发明专利价值的评估目的、方法、程序及依据进行系统分析研究；结合具体案例开展全过程评估研究，并从案例中分析此类价值评估中存在的问题，提出科学、合理的解决思路、办法及建议；案例研究成果为今后开展类似的评估活动提供借鉴，也将有助于进一步推进行业健康发展。关键词：抵押贷款；发明专利；价值评估；案例研究ABSTRACTAsthemarketeconomysteadilymovesforwardanddevelopstowardsadeeperlevel,theintangibleassetssuchaspatentright,businessreputationandcomputersoftwarearetakingupalargerratioinenterprises,thusattractingmoreattentionfrompeople.Enterprisesofdifferentcountriesallovertheworldarerealizingthetremendouspotentialvalueslyingintheintangibleassets.Undersuchcircumstances,ithasbecomeanobjectiverequirementtohavescientificassessmentsofintangibleassetsforthepurposeofestablishingmodernenterprisesystemdevelopingsocialistmarketeconomy.Toenterprises,theassessmentismeetingtheneedofassetsmanagement,brandsbuildingandcapitaloperation.Thisthesisresearchonpatentvalueassessmentcasebasedonmortgageloans,onthebasicofcomprehensivereviewoftheoryandmethodintheevaluationofintangibleassets,analysisthecharacteristicsofthemortgageoftheinventionpatentandtalkaboutbasedmethodofassessmentoftheinventionpatentbasedonmortgage,andunifiestheconcretecasetocarryoutevaluationactivitiesatthesametime,fromthecase,evaluation,analysisandresearch,summedupthemortgagepatentevaluationprocessbasedontheproblem,problemsolvingideas,measuresandsuggestions.Thisthesisresearchonpatentvalueassessmentcasebasedonmortgageloans,thebasictheoryandmethodintheevaluationofintangibleassetsonthecomprehensivereview,evaluationandaccordingtothecharacteristicsofthemortgageoftheinventionpatentanalysis,assessmentofmortgageoftheinventionpatentbasedmethod,andunifiestheconcretecasetocarryoutevaluationactivitiesatthesametime,fromthecase,evaluation,analysisandresearch,summedupthemortgagepatentevaluationprocessbasedontheproblem,problemsolvingideas,measuresandsuggestions.Keywords:Loanonmortgage；Patentofinvention；Valueassessment；Casestudy目录中文摘要............................................................IABSTRACT...........................................................II第一章绪论........................................................11.1无形资产评估的背景及意义........................................11.2无形资产评估的国内外研究现状....................................31.2.1国外研究现状分析..............................................31.2.2国内研究现状分析..............................................41.2.3研究现状总结..................................................61.3案例研究的思路及方法............................................71.4主要成果分析....................................................8第二章无形资产评估的现状及理论方法.................................92.1无形资产及无形资产评估的内涵....................................92.1.1无形资产的概念及分类..........................................92.1.2无形资产评估的概念...........................................112.2无形资产评估的国内外发展情况...................................122.2.1无形资产评估的国外发展情况...................................122.2.2无形资产评估的国内发展情况...................................152.3无形资产评估的理论与方法.......................................182.3.1无形资产评估的理论依据.......................................182.3.2无形资产评估的方法介绍.......................................202.4无形资产评估的作用.............................................30第三章基于抵押贷款的发明专利价值评估..............................323.1国内外发明专利申请现状分析.....................................323.1.1发明专利概念及特点...........................................323.1.2国内外发明专利的申请现状.....................................323.2基于抵押贷款的发明专利价值评估的目的...........................353.3基于抵押贷款的发明专利价值评估的方法...........................353.4基于抵押贷款的发明专利价值评估的程序框架.......................383.5基于抵押贷款的发明专利价值评估的依据...........................39第四章案例分析....................................................414.1案例的选择及概述...............................................414.2案例分析方案设计...............................................424.3案例评估声明...................................................434.4案例评估过程...................................................434.4.1资产评估目的.................................................434.4.2资产评估对象和评估范围界定...................................444.4.3资产价值类型及其定义.........................................444.4.4资产评估基准日...............................................444.4.5资产评估假设及依据...........................................444.4.6资产评估依据.................................................454.4.8资产评估程序实施过程和情况...................................504.5案例评估结论...................................................54第五章结束语.....................................................565.1案例评估工作内容...............................................565.2案例研究中存在的问题和解决方法.................................565.3研究工作存在问题需要改进或完善的地方进行建议...................56参考文献.............................................