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所谓技术转让,是指技术供应方将有关制造某种产品的技术、加工方法、服务知识,转让给技术接受方的行为。当今,一方面科学技术发展迅速,生产工艺过程、加工方法更新换代快;另一方面新技术开发研究耗资大,见效慢,兼有失败风险。企业为了适应这种形式的发展,以最少的投资获得最大最快的经济利益,广泛采用技术转让的途径,解决技术更新换代问题。那么,转让技术时,转让双方怎样计价,即采用何种原则和方法计价?笔者拟就此问题谈谈几点看法。
The so-called technology transfer refers to the act of the technology supplier transferring the technology, processing method and service knowledge for manufacturing a certain product to the technology receiver. Nowadays, on the one hand, science and technology have developed rapidly, and production processes and processing methods have been replaced with new ones. On the other hand, new technology development and research are costly, slow, and risk of failure. In order to adapt to this kind of development, enterprises obtain the largest and fastest economic benefits with the least investment, widely adopt technology transfer methods, and solve the problems of technological upgrading. Then, when transferring technology, how do the two parties decide how to price, ie what principles and methods should be used for pricing? The author intends to discuss several points on this issue.