A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization

Qu Jiang; Liu Hong-wei; Zhang Yu-lei; Zhu Hui

doi:10.12052/gdutxb.210102

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A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization

更新时间：2026-05-27

- A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization
- Vol. 39, Issue 1, Pages: 85-92(2022)
- 作者机构：
  
  1. 广东工业大学管理学院,广东,广州,510520
  2. 广州农商银行,广东,广州,510663
  3. 广州大学管理学院,广东,广州,510006
- 作者简介：
- 基金信息：
- DOI：10.12052/gdutxb.210102
  CLC： F830
- Published：2022
- 稿件说明：
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曲江, 刘洪伟, 张玉磊, 朱慧. 知识产权资产证券化定价与盈余判断研究[J]. 广东工业大学学报, 2022, 39(1): 85-92.

Qu Jiang, Liu Hong-wei, Zhang Yu-lei, et al. A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization[J]. 2022, 39(1): 85-92.
曲江, 刘洪伟, 张玉磊, 朱慧. 知识产权资产证券化定价与盈余判断研究[J]. 广东工业大学学报, 2022, 39(1): 85-92. DOI： 10.12052/gdutxb.210102.

Qu Jiang, Liu Hong-wei, Zhang Yu-lei, et al. A Research on the Pricing and Profitability Effect of Intellectual Property Asset Securitization[J]. 2022, 39(1): 85-92. DOI： 10.12052/gdutxb.210102.

摘要

随着科技型中小企业融资需求的不断增加，知识产权资产证券化日益受到学术界关注。本文梳理了知识产权资产证券化流程与知识产权价值评估方法

明确了知识产权资产证券化对科技型中小企业融资与盈利的作用

建立了知识产权资产证券化价格函数模型与业务盈余函数模型。基于证券价格导函数的非线性曲线特征定义函数曲线的斜率与弧度

构建企业收益率变化时资产价格函数曲线的分析方法。将分析方法应用到科技型中小企业资产证券化后的盈余判断中

确立盈余判断条件与盈余判断方法。研究结果可为企业知识产权资产证券化的研究提供方法论指导。

Abstract

With the increasing financing demand of technology-based small and medium-sized enterprises(SMEs)

the securitization of intellectual property is increasingly concerned by the academic. The process of intellectual property asset securitization and the evaluation method of intellectual property value are combed. This paper clarifies the role of intellectual property securitization in financing and profitability of technology-based SMEs

and establish the price function model and business earnings function model of intellectual property asset securitization. The slope and radian of the function curve is defined based on the nonlinear curve characteristics of the securities price derivative function. The analysis methods of the asset price function curve is constructed when the enterprise's yield changes . The analysis method is applied to the earnings judgment of technology-based SMEs after asset securitization

and the earnings judgment conditions and methods are established. The results can provide methodological guidance for the research of enterprise intellectual property asset securitization.

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references

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