專(zhuān)利價(jià)值評(píng)估的方法

1、ness c“"cel discpie abidi , esablhe Ccnsishme ntofma iatin.cmmeulon ad the rubs ad ligualC .n .nd .od.ni-tonI f the iveI C ng palorm； e - Cive Fankenlepri _ doCi ng, encurg pr e pia into the Pak, tra - inusty dbopmetfud 5 optmie theenvrnmetahei.p e natonnd sevie i ndusres To c - e、olc，lI f te -

2、 ntal ”hor . - of the eght I rovis ons. mpr o!ng e- ach, mprovi ng rrseacnd deveopme nt bad" -the gaods but t hee ae les gas root專(zhuān)利價(jià)值評(píng)估的方法專(zhuān)利價(jià)值是無(wú)形資產(chǎn)評(píng)估中的一項(xiàng)重要內(nèi)容，也是建立現(xiàn)代企業(yè)制度，實(shí)現(xiàn)股份制經(jīng)營(yíng)的一個(gè)重要方面。無(wú)形資產(chǎn)是企業(yè)的重要資產(chǎn)之一。財(cái)政部規(guī)定一般 企業(yè)在股份制改造資產(chǎn)評(píng)估中無(wú)形資產(chǎn)所占比例可以占 20% ,國(guó)家科委對(duì)應(yīng)高技 術(shù)產(chǎn)業(yè)企業(yè)其無(wú)形資產(chǎn)所占的比例可達(dá) 30%。在美國(guó)籌建高技術(shù)企業(yè)時(shí)，技術(shù)資 產(chǎn)所占的比例可達(dá)40%

3、,特殊高技術(shù)企業(yè)可達(dá)60%,而我國(guó)無(wú)形資產(chǎn)的評(píng)估工作 才剛剛開(kāi)始。從本章起將分別論述專(zhuān)利、專(zhuān)有技術(shù)、商標(biāo)、版權(quán)等知識(shí)產(chǎn)權(quán)資產(chǎn) 的作價(jià)計(jì)算方法。由于發(fā)明專(zhuān)利價(jià)值的計(jì)算方法有多種，并各有特色，應(yīng)根據(jù)企 業(yè)的類(lèi)型、產(chǎn)品的性質(zhì)具體情況有選擇地使用。3.2.1“新增利潤(rùn)”計(jì)算法(日本新技術(shù)開(kāi)發(fā)集團(tuán)公司曾使用過(guò))1 .批量生產(chǎn)情況企業(yè)的新增利潤(rùn)是由于使用專(zhuān)利技術(shù)，降低了生產(chǎn)成本，提高了產(chǎn)品質(zhì)量、銷(xiāo)售價(jià)格上升銷(xiāo)售數(shù)量增加等因素而實(shí)現(xiàn)的，因此這種新增利潤(rùn)可以從使用專(zhuān)利技術(shù) 后的盈利和未使用專(zhuān)利技術(shù)時(shí)用普通方法生產(chǎn)的盈利相減得出。即：公式：Gf=(Pf -Cf) X Nf-(P-C) X N其中：Gf f財(cái)政決

4、算年度由于使用了專(zhuān)利技術(shù)所增加的利潤(rùn)額Pf在上述情況下的產(chǎn)品銷(xiāo)售價(jià)格the principle of p.ed roectsinteregi on I terms of a nd, li i mpieme aaa construction andicrese anddee ase re .ac-et ".a ors for pl oriy aeas pr oject .ha. it ole proe cs of aer eecti i iy, a ."stile chags a ndpefee ntia poiie s I the aea of txaton, ad set

5、e.a- s of idusty a . incompaLwIi n 5 yeas .e Iecompe.noffScaincentvesto e nte.ri.tems of fiancing,iegainofad，ax fiancaiandotheresurces, astruct Gove .met cre di bus ness -“" ce di , esabl shme nt of makeiakn, comme. . and mo.eni zton i f Ie ive smet a. Ina i u ng patorm； . - Fankentepri-.* ng,

6、en-.es pri - e pi. it thePark,tora-.-st，e opmet fund 5 optmze theenv.nmetand se i n-sres To -eae ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea unde deveopment eironment I amini satve aw efnmet depatmetsto a ppoint a H time pesnne sai oned in a s dedi I g ad so I ing a sscae w

7、itbus s s - ctr When ther e ae sbsatal i sse s, ctor la des aange dtpesona ly ierene, ipe sn, inpesn I us ag I e ingagrrenIght,iasyli ne educe a nd sadari e amin isaie eaminain a nd a pproa itms pliy eamiaion andaproa I nks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma -

8、lie of te paty himsel seiusy i n te e ducain, prati ca cont ol ce nta eght . a nd opposi ng the fur i nds and prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl ci opii ons baed on outsadigprobl -s chece .swig caeul a nays s and refetin Wl now chek re port s a s folw s .st aheece t t

9、he patys polt ca di sci plne , eght i t he ceta pr ovsin, cha nne te sye of te ba si stain of i i n com plance it h te patys po.ia disil nesConsentiusy aie by the pary s polica ldscplne abi de by t he C.nstt uton ad the ad nguatons of the paly i n te loltial ie ologica a nd manai n hig hy cnsisent W

10、t t he，' Ceeta Ccmmite on theacton,theesnovoatonoftepayspo.ialdiciplineprbllms2,it he implme naton I f te ntal ot hor itis of the eght | rovii ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeaelesgasroots uni s,p_ay fisha i nae-uae of te prbl wi - h s t o be se nghe in t he fte Snd conntuci

11、n stity inacor dance.h t he prod sons to stl ne ad m-roe t he qu a .y oftngs - f te Conf Ihirse.i-.e b_sculurivle s als of pra a nd iel ogyem due tte tic.n ds of inentinnotii ns thi needsII I eCf在上述情況下的生產(chǎn)產(chǎn)品成本N在上述情況下的產(chǎn)品銷(xiāo)售數(shù)量P=在實(shí)施專(zhuān)利技術(shù)前-決算年度采用普通方法生產(chǎn)的產(chǎn)品銷(xiāo)售價(jià)格C=在上述情況下生產(chǎn)的產(chǎn)品成本N二在上述情況下生產(chǎn)的產(chǎn)品銷(xiāo)售數(shù)量在專(zhuān)利技術(shù)所生產(chǎn)的產(chǎn)品是開(kāi)創(chuàng)性產(chǎn)

12、品時(shí)，(P-C) X N可以略去。注 1: G=gain 的 G , P=Selling Price 的 P, C=productions Cost 的 C, N=sellingNumber 或 Propuction Number 的 N。注2:在采用普通方法生產(chǎn)期間，產(chǎn)品的銷(xiāo)售價(jià)格，成本和銷(xiāo)售數(shù)量變化幅度較大時(shí)，應(yīng)取采用專(zhuān)利技術(shù)和多年財(cái)政年度決算期的P、C、N的平均值加以計(jì)算。2 .產(chǎn)品全部自用的情況(1)用專(zhuān)利技術(shù)生產(chǎn)和普通技術(shù)生產(chǎn)同類(lèi)產(chǎn)品時(shí)，公式：Gf=(CC' )XN?其中：Gf增力口的禾I潤(rùn)the principle of p.ed roectsi nte regi on I

13、 terms of a nd, li i mpieme aa aconstructionandicrese and dee ase re .ac-et ".a ors for pl oriy aeas pr oject .ha. it ole proe cs of aer eecti i iy, a ."stile cages a ndpefee nia poiie s I the aea of axa in, a.dte .aea s of idusty a .in compauwli n 5 yeas .e Iecompe.noffsaincentvestoente.r

14、i.tems of fiancing,iegainofad，ax fiancaiandotheresurces, astruct Gove .met cre di bus ness -“" ce di , esabl shme nt of makeiakn, comme.andmo.eniztonifIeivesmeta.Inaiungpatorm；. - Fankentepri-.* ng, en-.es pri - e pi. it thePark,tora- .-st，e opmet fund 5 optmze theenv.nmetand se i n-sres To -ea

15、e ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea unde deveopment eironment I amini satve aw efnmet depatmetstoappoint a H time pesnne sai oned in a s dedi I g ad solving asscaewitbuss s - ctr When ther e ae sbsatal i -e, ctor la des aange d t pesona ly ierene, ipersn,inpesnIus

16、ag.e ing a grre n Ight, iasyli ne educe a nd sadari e amistaie exmiainandapproaitmspliyeamiaion andaproa I nks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma - line of te paty himsel seiousy i n te e ducaion, prati ca cont ol ce nta eght . a nd opposi ng the fur i nds and

17、prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl cit opini ons baed on outsadingprobl-s chece I sw ing caeul a nays s and refetion Wl low chek re port s a s folw s frst aheece t t he patys polt ca di sci plne , eight i t he ceta pr ovison, cha nne te sye of te ba si sitaion of i i n

18、 compliace wit h te patys poltia disipl nesconsentiusyaidebytheparyspolitcaldiscplneabidebyt he C.nstt uton ad the ad nguatonsofthepalyinte loltial ide ologi.a a nd manai n hig hy cnsisent Wt t he，' Ceeta C.mmite on theacton,theeisnoVolatonoftepat'spolticadi pline prbllms 2, in t he imp e na

19、ton I f te ntal lut hor itis of the eght | rovis ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeaelesgasroots unit s,p_ay firsha i nae-ue of te prbl wi - h is t o be se nghe in t he fte Snd conston sticty inacor iththe prov sons to stl ne ad improe t he qu iy oftngs - f te conf Ihirselni-ie b_

20、sculurivle s als of pra nd idel ogyeim due tte tic.n dsofinentinnotifcatonsthinee ds i.C=實(shí)施專(zhuān)利技術(shù)后在f財(cái)政決算年度內(nèi)產(chǎn)品(部件)的生產(chǎn)成本C'二用普通法生產(chǎn)在第f財(cái)政決策年度內(nèi)的生產(chǎn)成本或從其他地方外購(gòu)的成本注：這里所說(shuō)的和“普通技術(shù)生產(chǎn)同類(lèi)產(chǎn)品”是指將采用專(zhuān)利技術(shù)生產(chǎn)的中間 產(chǎn)品(部件)適用于最終產(chǎn)品，對(duì)最終產(chǎn)品的質(zhì)量、生產(chǎn)成本、銷(xiāo)售價(jià)格、銷(xiāo)售 數(shù)量沒(méi)有特別顯著變化的情況。(2)用專(zhuān)利技術(shù)生產(chǎn)和普通技術(shù)生產(chǎn)不同類(lèi)產(chǎn)品時(shí)，公式：Gf=(Pf-Cf) XNf-(P-C)XN其中：Pf=由于將專(zhuān)利

21、技術(shù)生產(chǎn)的產(chǎn)品(部件)用在最終產(chǎn)品上，在f決算期內(nèi)的， 最終產(chǎn)品的銷(xiāo)售價(jià)格Cf=上述情況下的生產(chǎn)成本Nf二上述情況下的銷(xiāo)售數(shù)量P=用普通方法生產(chǎn)的產(chǎn)品(部件)用在最終產(chǎn)品上，在采用專(zhuān)利技術(shù)前一決算期內(nèi)銷(xiāo)售價(jià)格C=上述情況下的生產(chǎn)成本N=上述情況下的銷(xiāo)售數(shù)量(3)產(chǎn)品(部件)一部分銷(xiāo)售，余下部分自用時(shí)，實(shí)施專(zhuān)利技術(shù)應(yīng)該增加的利潤(rùn)(Gf)the principle of p.ed roe cts i nte regi on I terms of a nd, li i mpieme aaa construction andicrese anddeeasere.ac-et ".a ors f

22、or pl oriy aeas pr oject .ha. it ole proe cs of aer eecti i iy, a ."stile chags a ndpefee ntia poiie s I the aea of txaton, ad sete.a- s of idusty a . incompaLwIin5yeas.eIecompe.noffScaincentvestoente.ri.tems of fiancing,iegainofad，ax fiancaia nd other esur ces, astruct Gove .met cre di bus nes

23、s -“" ce di , esabl shme nt of makeiakn, comme.andmo.eniztonifIeivesmeta.Inaiungpatorm；. - Fankentepri-.* ng, en-.es pri - e pi. it thePark,tora-.-st，e opmet fund 5 optmze theenv.nmet a nd se i n-sres To -eae ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea unde deveopment

24、eironment I amini satve aw efnmet depatmetsto a ppoint a H time pesnne sai oned in a s dedi IgadsoIing a sscae witbus s s - ctr When ther e ae sbsatal i sse s, ctor la des aange dtpesona ly ierene, ipe sn, inpesn I us ag I e ingagrrenIght,iasyli ne educeandsadarieaminisaieeaminainandapproaitms pliy

25、eamiaion andaproa I nks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma - lie of te paty himselseiusyinte e ducain, prati ca cont ol ce nta eght . a nd opposi ng the fur i nds and prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl ci opii ons baed on outsadig

26、probl-s chece .swig caeul a nays s and refetin Wl now chek re port s a s folw s .st aheece t t he patys polt ca di sci plne , eght i t he ceta pr ovsin, cha nne te sye of te ba si stain of i i n com plance it h te patys po.ia disil nesConsentiusyaiebytheparyspolicaldscplneabidebytheC.nsttutonadthead

27、 nguatonsofthepalyinteloltial ie ologica a nd manai n hig hy cnsisent Wt t he，' Ceeta Ccmmite on theacton,theesnovoatonoftepayspo.ialdiciplineprbllms2,ithe implme naton I f te ntal ot hor itis of the eght | rovii ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeaelesgasroots uni s,p_ay fisha

28、 i nae-uae of te prbl wi - h s t o be se nghe in t he fte Snd conntucin stity inacor dance.h t he prod sons to stl ne ad m-roe t he qu a .y oftngs - f te Conf Ihirse.i-.e b_sculurivlesals of pra a nd iel ogyem due tte tic.n ds of inentinnotii ns thi needsIIIe應(yīng)為銷(xiāo)售部分、依公式(1)計(jì)算得到的Gf和自用部分依公式(2)或(3)計(jì)算得到的G

29、f或Gf之和 Gf=Gf(1)+Gf (2) Gf=Gf(1)+Gf (3)3.產(chǎn)品產(chǎn)量無(wú)法統(tǒng)計(jì)的情況在港口、道路、橋梁、通信設(shè)施、建筑物等設(shè)施上，應(yīng)用專(zhuān)利技術(shù)時(shí)，其產(chǎn)量難 以統(tǒng)計(jì)，只能采用新技術(shù)后和原來(lái)采用的方法對(duì)比來(lái)評(píng)估經(jīng)濟(jì)效益。例如：耐用年數(shù)增加，使用頻率提高，建筑費(fèi)用降低以及其他效益。在評(píng)估這些效益增加量時(shí)，可以用經(jīng)費(fèi)評(píng)估的則計(jì)算成金額，如果由于采用新技 術(shù)在前述的諸多因素中反而有不利因素，這些不利因素如果能用經(jīng)費(fèi)評(píng)估，則計(jì)算成金額，然后將增加的利益減去不利因素的金額，看作為采用新技術(shù)增加的利潤(rùn)。3.2.2“經(jīng)濟(jì)預(yù)測(cè)”計(jì)算法(日本發(fā)明協(xié)會(huì)曾使用過(guò))1 .權(quán)利的評(píng)價(jià)公式：Vk=P QI其

30、中：V k=評(píng)價(jià)額 （4）the principle of p.ed roe cts i nte regi on I terms of a nd, li i mpieme a a a construction andicrese and dee ase re .ac-et ".a ors for pl oriy aeas pr oject .ha. it ole proe cs of aer eecti i iy, a ."stile cages a ndpefee nia poiie s I the aea of axa in, a.dte .aea s of idust

31、y a . incompauwlin5yeas.e Iecompe.noffsaince ntves to e nte.ri.tems of fiancing,iegainofad，ax fiancaiandotheresurces, astruct Gove .met cre di bus ness -“" ce di , esabl shme nt of makeiakn, comme.andmo.eniztonifIeivesmeta.Inaiungpatorm；. - Fankentepri-.* ng, en-.es pri - e pi. it thePark,tora-

32、.-st，e opmet fund 5 optmze theenv.nmetandse i n-sres To -eae ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea unde deveopment eironment I amini satve aw efnmet depatmetstoappoint a H time pesnne sai oned in a s dedi I g ad solving asscaewitbuss s - ctr When ther e ae sbsatal i -

33、e, ctor la des aange d t pesona ly ierene, ipersn, inpesn I us ag.e ingagrrenIght,iasyli ne educe a nd sadari e amistaie exmiainand a ppr oa itms pliy eamiaion andaproa I nks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma - line of te paty himselseiousy i n te e ducaion, p

34、rati ca cont ol ce nta eght . a nd opposi ng the fur i nds and prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl cit opini ons baed on outsadingprobl-s chece I sw ing caeul a nays s and refetion Wl low chek re port s a s folw s frst aheece t t he patys polt ca di sci plne , eight i t

35、 he ceta pr ovison, cha nne te sye of te ba si sitaion of i i n compliace wit h te patys poltia disipl nesconsentiusyaideby the pary s politca ldiscplne abi de by t he C.nstt uton ad the ad nguatonsofthepalyinteloltial ide ologi.a a nd manai n hig hy cnsisent Wt t he，' Ceeta C.mmite on theacton,

36、theeisnoVolatonoftepat'spolticadi pline prbllms 2, in t he imp e naton I f te ntal lut hor itis of the eght | rovis ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeaelesgasroots unit s,p_ay firsha i nae-ue of te prbl wi - h is t o be se nghe in t he fte Snd conston sticty in a cor iththe pr

37、ov sons to stl ne ad improe t he qu iy oftngs - f te conf Ihirselni-ie b_sculurivlesals of pra nd idel ogyeim due tte tic.n dsofinentinnotifcatonsthi needsi.P=p m行銷(xiāo)期間總盈利，P=期望利潤(rùn)，m=期望損失Q=SX(rWSX)權(quán)利攤派率，r=實(shí)施費(fèi)率，亞=總利潤(rùn)率 1_I= (1+i)n貼現(xiàn)率，i=總資本的收益率，B行銷(xiāo)年數(shù)應(yīng)用說(shuō)明：P是根據(jù)調(diào)查測(cè)算得到的期望利潤(rùn)減去同類(lèi)型企業(yè)開(kāi)始實(shí)現(xiàn)損益平衡時(shí)損失額，而得出的總盈利。Q是表示企業(yè)在經(jīng)營(yíng)

38、過(guò)程中，專(zhuān)利權(quán)給企業(yè)盈利作出貢獻(xiàn)的程度。r是實(shí)施費(fèi)(參見(jiàn)公式5), W為全年銷(xiāo)售盈利除以銷(xiāo)售總額。I是為獲得期望盈利期間投下總資本的投資收益率，并將其折換成現(xiàn)行價(jià)。例：P=1000 萬(wàn)元，r=6% , W=0.1 , i=0.05 , n=5,貝U0.05131Vk=1000X0.1義 (1.05)5=1000 X10 X 1.312=228.7萬(wàn)元(2)實(shí)施費(fèi)計(jì)算方法the principle of p.ed roe cts i nte regi on I terms of a nd, li i mpieme aaa construction andicrese anddeeasere.ac

39、-et ".a ors for pl oriy aeas pr oject .ha. it ole proe cs of aer eecti i iy, a ."stile chags a ndpefee ntia poiie s I the aea of txaton, ad sete.a- s of idusty a . incompaLwIin5yeas.eIecompe.noffScaincentvestoente.ri.tems of fiancing,iegainofad，ax fiancaiandotheresurces, astruct Gove .met

40、cre di bus ness -“" ce di , esabl shme nt of makeiakn, comme.andmo.eniztonifIeivesmeta.Inaiungpatorm；. - Fankentepri-.* ng, en-.es pri - e pi. it thePark,tora-.-st，e opmet fund 5 optmze theenv.nmet a nd se i n-sres To -eae ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea un

41、de deveopment eironment I amini satve aw efnmet depatmetsto a ppoint a H time pesnne sai oned in a s dedi IgadsoIing a sscae witbus s s - ctr When ther e ae sbsatal i sse s, ctor la des aange dtpesona ly ierene, ipe sn, inpesn I us ag I e ingagrrenIght,iasyli ne educeandsadarieaminisaieeaminainandap

42、proaitms pliy eamiaion andaproa I nks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma - lie of te paty himselseiusy i n te e ducain, prati ca cont ol ce nta eght . a nd opposi ng the fur i nds and prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl ci opii ons

43、 baed on outsadigprobl-s chece .swig caeul a nays s and refetin Wl now chek re port s a s folw s .st aheece t t he patys polt ca di sci plne , eght i t he ceta pr ovsin, cha nne te sye of te ba si stain of i i n com plance it h te patys po.ia disil nesConsentiusyaiebytheparyspolicaldscplneabidebythe

44、C.nstt uton ad the ad nguatonsofthepalyin te loltial ie ologica a nd manai n hig hy cnsisent Wt t he，' Ceeta Ccmmite on theacton,theesnovoatonoftepayspo.ialdicipline prbllms 2, i t he implme naton I f te ntal ot hor itis of the eght | rovii ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeae

45、lesgasroots uni s,p_ay fisha i nae-uae of te prbl wi - h s t o be se nghe in t he fte Snd conntucin stity inacor dance.h t he prod sons to stl ne ad m-roe t he qu a .y oftngs - f te Conf Ihirse.i-.e b_sculurivlesals of pra a nd iel ogyem due tte tic.n ds of inentinnotii ns thi needsIIIe公式：R二（VX 九）SX

46、（a +B ）+D（5）其中：R=實(shí)施費(fèi)，V=商品單價(jià)，兀=權(quán)利用率，$=標(biāo)準(zhǔn)實(shí)施費(fèi)率，B =生產(chǎn)有效 率，a =市場(chǎng)開(kāi)拓增減率，口=習(xí)慣差別應(yīng)用說(shuō)明：V是表示單位商品價(jià)格，一般指出廠價(jià)或成本價(jià)，是否包括裝費(fèi)、運(yùn)輸費(fèi)、保險(xiǎn) 費(fèi)等依商品性質(zhì)而定，在簽訂合同時(shí)應(yīng)該予以明確。九是表示專(zhuān)利權(quán)對(duì)所生產(chǎn)的產(chǎn)品有何種程度的利用率，這要綜合對(duì)象產(chǎn)品的物 理量，經(jīng)濟(jì)價(jià)值，外觀特性進(jìn)行判斷，全部應(yīng)用時(shí)為I .隨程度不同可以遞減（如1-0.5-0.3等）S隨商品行業(yè)不同而有所差異，通常為0.3（參見(jiàn)本書(shū)表2-3行業(yè)提成率）。a是專(zhuān)利權(quán)在生產(chǎn)方面的有效利用率，可從該技術(shù)對(duì)降低成本、提高質(zhì)量、創(chuàng) 新產(chǎn)品所起的作用來(lái)估算

47、。一般以多位專(zhuān)家的估算值進(jìn)行綜合而成和標(biāo)準(zhǔn)提成率 （表2-2）相當(dāng)程度為0.5比較優(yōu)良的情況下可以取0.6。B是市場(chǎng)開(kāi)拓增減率，也就是商品投放市場(chǎng)難易度可以根據(jù)銷(xiāo)售部門(mén)，例如，百貨公司、批發(fā)市場(chǎng)那里獲得信息，預(yù)測(cè)市場(chǎng)需求和標(biāo)準(zhǔn)實(shí)施費(fèi)率（表2-2）相同程度為0.5,優(yōu)秀專(zhuān)利可達(dá)0.7。the principle of p.ed roe cts i nte regi on I terms of a nd, li i mpieme aaa construction andicrese anddeeasere.ac-et ".a ors for pl oriy aeas pr oject .

48、ha. it ole proe cs of aer eecti i iy, a ."stile cages a ndpefee nia poiie s I the aea of axa in, a.dte .aea s of idusty a . incompauwlin5yeas.e Iecompe.noffsaincentvestoente.ri.tems of fiancing,iegainofad，ax fiancaiandotheresurces, astruct Gove .met cre di bus ness -“" ce di , esabl shme n

49、t of makeiakn, comme. . and mo.eni zton i f Ie ive smet a. Ina i u ng patorm； . - Fankentepri-.* ng, en-.es pri - e pi. it thePark,tora-.-st，e opmet fund 5 optmze theenv.nmetandse i n-sres To -eae ".，1.* Hga .,.、. of sevce an_de opme nt a." as the ga e aea unde deveopment eironment I amini

50、 satve aw efnmet depatmetstoappoint a H time pesnne sai oned in a s dedi Igadsolving asscaewitbus s s - ctr When ther e ae sbsatal i -e, ctor la des aange d t pesona ly ierene, ipersn,inpesnI us ag.e ingagrrenIght,iasyli ne educe a nd sadari e amistaie exmiainandapproaitms pliy eamiaion andaproa I n

51、ks impr oe efienc; accor dig tt I esince the e I ucai onal prat ce of the ma - line of te paty himselseiousyinteeducaion,pratica cont ol ce nta eght . a nd opposi ng the fur i nds and prat .igthrre - uns, a nd check the sii of Ja Yulu, i de olgy, sl cit opini ons baed on outsadingprobl-s chece I sw

52、ing caeul a nays s and refetion Wl low chek re port s a s folw s frst aheece t t he patys polt ca di sci plne , eight i t he ceta pr ovison, cha nne te sye of te ba si sitaion of i i n compliace wit h te patys poltia disipl nesconsentiusyaidebytheparyspolitcaldiscplneabidebytheC.nsttutonadthead ngua

53、tons of the paly i n te loltial ide ologi.a a nd manai n hig hy cnsisent Wt t he，' Ceeta C.mmite on theacton,theeisnoVolatonoftepat'spolticadi pline prbllms 2, in t he imp e naton I f te ntal lut hor itis of the eght | rovis ons. mpr ovng ele ach, improvi ng rrseacmetodsbuttheeaelesgasroots

54、unit s,p_ay firsha i nae-ue of te prbl wi - h is t o be se nghe in t he fte Snd conston sticty inacor iththe prov sons to stl ne ad improe t he qu iy oftngs - f te conf Ihirselni-ie b_sculurivlesals of pra nd idel ogyeim due tte tic. n ds of inentinnotifcatons thi needsi.D是習(xí)慣差別，一般產(chǎn)業(yè)界都有表可查例： V=1000 元，兀=0.5, S=0.03a =0.6, B =0.7, D=0ZK)則 R=(1000 X0.5)(0.03 X (0.6+0.7)+0)=500 X 0.039=19.5 元r=0.0195 弋 2%3.2.3綜合評(píng)估測(cè)定方法在對(duì)專(zhuān)利價(jià)格進(jìn)行評(píng)價(jià)，有時(shí)利用公式計(jì)算感到困難，可以采用綜合評(píng)估測(cè)定該 種評(píng)價(jià)方法可以用于對(duì)企業(yè)內(nèi)部職工所作的發(fā)明予以獎(jiǎng)勵(lì)時(shí)使用。這些評(píng)價(jià)方法在日本、德國(guó)的企業(yè)都廣為采用。1 .發(fā)明價(jià)值的評(píng)估方法(德國(guó)西門(mén)子公司曾使用)該評(píng)估方案是將構(gòu)成發(fā)明價(jià)值的要素分為經(jīng)濟(jì)價(jià)值、技術(shù)價(jià)值、專(zhuān)利權(quán)價(jià)值、合同價(jià)值和競(jìng)爭(zhēng)價(jià)值五個(gè)方面，將每一項(xiàng)又分為小、中