湖北工业大学学报
湖北工業大學學報
호북공업대학학보
JOURNAL OF HUBEI UNIVERSITY OF TECHNOLOGY
2012年
3期
33-38
,共6页
电信牌照%3G%无形资产评估%电信规制
電信牌照%3G%無形資產評估%電信規製
전신패조%3G%무형자산평고%전신규제
telecommunication license%3g%intangible valuation%telecommunications regulation
电信牌照属于企业重要的无形资产,其内涵是由电信业务经营权、无线频段使用权和通信标准经营权组成的权利集合。在分析电信牌照资产获利能力及收益来源的基础上,综合采取净现值法和实物期权法对中国电信市场三张3G牌照的价值进行了评估测度。最后,基于测度结果围绕我国电信产业未来发展提出了政策建议。
電信牌照屬于企業重要的無形資產,其內涵是由電信業務經營權、無線頻段使用權和通信標準經營權組成的權利集閤。在分析電信牌照資產穫利能力及收益來源的基礎上,綜閤採取淨現值法和實物期權法對中國電信市場三張3G牌照的價值進行瞭評估測度。最後,基于測度結果圍繞我國電信產業未來髮展提齣瞭政策建議。
전신패조속우기업중요적무형자산,기내함시유전신업무경영권、무선빈단사용권화통신표준경영권조성적권리집합。재분석전신패조자산획리능력급수익래원적기출상,종합채취정현치법화실물기권법대중국전신시장삼장3G패조적개치진행료평고측도。최후,기우측도결과위요아국전신산업미래발전제출료정책건의。
The paper recognizes telecommunications license as a kind of corporations＇ important intangible, and define it＇s connotation as a combination of rights, including right of operating tel- ecommunications business, right of spectrum usage and right of operating a specified telecommu- nications industry standard. The paper analyses telecommunications license＇s profitability and sources of it＇s revenue, then appraises the value of the three 3G licenses in China by NPV and re- al option valuation modules. According to the valuation results, suggestions on future develop- ment of China＇s telecommunications industry are provided.
