GB/T 39057-2020 in English
VALIDGuidance for economic value evaluation for science and technology achievements
- Issued on:2020-07-21
- Implemented on:2021-02-01
- File Format:PDF
- Delivery:Via email within 1~3 business days
$214.00
《GB/T 39057-2020科技成果经济价值评估指南》由TC486（全国科技平台标准化技术委员会）归口，主管部门为科学技术部。
Introduction
Interpretation of the core content of the standard
This standard constructs a methodological system for the economic value assessment of scientific and technological achievements for the first time, and clearly defines the applicable scenarios and technical specifications of the three major assessment methods: income approach, market approach and cost approach...
Comparative analysis of assessment methods
| Assessment method | Applicable conditions | Core parameters | Accuracy risk |
|---|---|---|---|
| income approach | Income is predictable and can be monetized | Discount rate/income period | Market volatility risk |
| Market approach | Existence of comparable transaction cases | Adjustment coefficient | Risk of insufficient samples |
| Cost approach | Resettable R&D process | Depreciation rate | Risk of value deviation |
Key points of implementation
Typical case: Evaluation of an AI patent
When using the income approach for evaluation, special attention should be paid to: the impact of the technology iteration cycle on the income period (Standard 3.2.2e clause)...
Background of standard evolution
Compared with the original industry practice, this standard has the following major breakthroughs:
1. For the first time, it clarifies the definition criteria for a mature market (Article 2.4)
2. Establishes a 15-year archiving system for assessment reports (Article 5.5.2)
Compliance operation suggestions
- When selecting an assessment agency, verify its SAC/TC486 filing qualifications (Article 4.3)
- Six adjustment steps need to be completed in the application of the market approach (Article 3.3.1)
- Pay special attention to the limitation that the assessment is valid for one year (Article 5.4.6)
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