Practice and thinking of commercialization of scientific and technological achievements in state-owned enterprises

doi:10.12267/j.issn.2096-5931.2023.03.005

Abstract

Abstract:

As the commercialization of scientific and technological achievements is included in assessments of state-owned enterprises, how to promote the commercialization of scientific and technological achievements, control risks in the process, and maintain and increase value of state assets has been more and more important. This paper summarizes boundary problems, valuation problems and risk problems in the commercialization process of scientific and technological achievements of state-owned enterprises in practice. Then, it proposes measures such as updating the system in compliance with the requirements, and carrying out reasonable and open valuation in adherence to the rules, so as to maintain and increase value of state assets.

Key words: state-owned enterprises, commercialization of scientific and technological achievements, valuation of commercialization of scientific and technological achievements, risk of commercialization of scientific and technological achievements, compliance, post-management of commercialization of scientific and technological achievements

CLC Number:

TN929.11

TIAN Wei, LIU Zhencheng. Practice and thinking of commercialization of scientific and technological achievements in state-owned enterprises[J]. Information and Communications Technology and Policy, 2023, 49(3): 30-35.

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http://ictp.caict.ac.cn/EN/10.12267/j.issn.2096-5931.2023.03.005

http://ictp.caict.ac.cn/EN/Y2023/V49/I3/30

评估方法	具体方法	关键参数	资料要求	适用情况
收益法	通用方法	预期收益	能够合理预测未来预期收益	如果可供推测可供参考数据丰富性有效,适用性非常好
	通用方法	风险报酬率	可以明确并且衡量风险情况	如果可供推测可供参考数据丰富性有效,适用性非常好
	许可费节省法	许可费率	需要从公开市场获取合法的足够参考的许可费率数据。例如:公开的许可协议、公开的行业平均统计数据、专业人士的经验值、市场投资回报率等	如果公开的数据量足够多、行业的专业人士有足够的经验,估值结果会更贴近市场价值
	增量收益法	增量收益	找到产品、规模等类似的可供比较的企业,该企业未持有拟估资产,并且可以获得该企业的财务数据	拥有上述条件的可比企业很难找到
	超额收益法	超额收益	一般企业营业的贡献来源于:技术、营销和管理,科技成果涉及到的资产属于部分技术资产。计算中需要获取非科技成果资产对未来收益的贡献程度	科技成果涉及到的资产属于部分技术资产,很难明确区分拟估的资产和其他的技术资产之间的边界
市场法		可比交易信息或者价值乘数	从公开市场获取足够多的可比交易案例,能否获取交易案例的具体信息	如果交易市场不活跃、交易信息难以获取,难以采用
成本法		重置成本	科技成果主要涉及到研发成本,特别是人力成本	在科技成果重置过程中,需要考虑扣除的技术进步等涉及到的贬值部分

评估方法	具体方法	关键参数	资料要求	适用情况
收益法	通用方法	预期收益	能够合理预测未来预期收益	如果可供推测可供参考数据丰富性有效,适用性非常好
	通用方法	风险报酬率	可以明确并且衡量风险情况	如果可供推测可供参考数据丰富性有效,适用性非常好
	许可费节省法	许可费率	需要从公开市场获取合法的足够参考的许可费率数据。例如:公开的许可协议、公开的行业平均统计数据、专业人士的经验值、市场投资回报率等	如果公开的数据量足够多、行业的专业人士有足够的经验,估值结果会更贴近市场价值
	增量收益法	增量收益	找到产品、规模等类似的可供比较的企业,该企业未持有拟估资产,并且可以获得该企业的财务数据	拥有上述条件的可比企业很难找到
	超额收益法	超额收益	一般企业营业的贡献来源于:技术、营销和管理,科技成果涉及到的资产属于部分技术资产。计算中需要获取非科技成果资产对未来收益的贡献程度	科技成果涉及到的资产属于部分技术资产,很难明确区分拟估的资产和其他的技术资产之间的边界
市场法		可比交易信息或者价值乘数	从公开市场获取足够多的可比交易案例,能否获取交易案例的具体信息	如果交易市场不活跃、交易信息难以获取,难以采用
成本法		重置成本	科技成果主要涉及到研发成本,特别是人力成本	在科技成果重置过程中,需要考虑扣除的技术进步等涉及到的贬值部分

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Practice and thinking of commercialization of scientific and technological achievements in state-owned enterprises

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