一种无形资产动态确权交易模型

he appearance of joint R&D, a new pattern of scientific and technological achievements transfer and transformation, gives dynamic characteristics to the rights of intangible assets, which makes existing intangible asset value assessment methods no longer applicable. In this paper, a novel model for the dynamic rights confirmation and transaction of intangible assets is proposed.It adjusts the rights attribution of intangible assets according to the cost input of each participant. Challenges of dynamic intangible asset rights and value assessment can be solved. Thus, reasonable returns for each participant can be ensured and efficiency of scientific and technological achievementstransfer and transformation can be increased. This paper is organized as follows. First, the theory of a distributed propertyassessment is elaborated. Second, the model for dynamic rights confirmation and transaction of intangible assets is elaborated. Present cost value of intangible assets is estimated using information entropy theory. The objective quantization of market value is carried out by treating intangible assets as real optionsand applying the triangular fuzzy method to get a reasonable pricing range. Then, empirical research isdone with the Internet software and service industry. Results show that the proposed model is applicable in mainstream patterns ofscientific and technological achievements transfer and transformation, including intangible assetstransfer, licensing, valued investment and joint R&D.