技术衰减系数

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没有参照物?国资科创企业资产评估酿变
Jing Ji Guan Cha Wang· 2025-07-19 09:33
Core Viewpoint - The rapid advancement of technology in state-owned innovative enterprises is outpacing the ability of traditional asset evaluation systems to adapt, leading to significant challenges in valuing new technologies and data assets [1][5]. Group 1: Challenges in Asset Valuation - The new regulations from the State-owned Assets Supervision and Administration Commission (SASAC) allow for alternative valuation methods for original and critical technologies, but practical implementation remains problematic [2][10]. - A specific case involving a deep-sea exploration patent illustrates the struggle between the technology team and evaluators over projected market penetration rates, with the technology team predicting over 30% while evaluators suggest only 15% [3][9]. - The evaluation of data assets also faces significant hurdles, as traditional methods fail to account for the unique nature of these assets, leading to undervaluation [15][19]. Group 2: Policy and Regulatory Developments - SASAC is working on improving asset evaluation management systems and revising related regulations to better address the needs of the innovative technology sector [5][20]. - The China Asset Appraisal Association (CAAA) has developed 33 asset evaluation standards, which include guidelines specifically for the evaluation of innovative enterprises [21]. - Future legislative efforts are expected to enhance the regulatory framework for asset valuation, aiming to create a more unified and effective evaluation management system [20].