摘要
在当前不断鼓励军民深度融合的背景下,维持进入军品市场后生产与发展的资金是企业关注的一大问题。本文从技术抵押融资的角度出发,针对国防技术的特殊性对其价值评估的影响因素进行了分析,通过对技术价值评估基本方法进行对比,在收益法的基础上引入了即期修正系数、到期清算修正系数和违约风险系数,提出了国防技术价值评估的具体模型。
Under the background of the continuous military and civilian integration,maintaining the funds for production and development after entering the military market is a major concern of enterprises.From the perspective of technology mortgage financing,this paper analyzes the influencing factors of value assessment based on the particularity of national defense technology.By comparing the basic methods of technical value assessment, we introduced the immediate correction coefficient,the liquidation correction coefficient and the default risk coefficient on the basis of the income method,and put forward a specific model of the national defense technology value assessment.
作者
吴艺蓉
余冬平
WU Yirong;YU Dongping(Institute of Defence Economics and Management,Central University of Finance and Economics,Beijing100081,China)
出处
《国防科技》
2019年第2期44-49,共6页
National Defense Technology
基金
教育部人文社会科学研究规划项目(15YJAZH103)
北京市人文社会科学项目(14JGB085)
关键词
国防技术
抵押融资
价值评估
defense technology
mortgage financing
value assessment
