Study on the Rate of Discount and Its Variation in the Evaluation of Technical Assets
研究了技术资产评估中折现率的含义、构成、影响因素及变化规律，指出折现率的微小偏差会显著影响评估结果。
It's important to evaluate accurately technical assets,but a great effect on the evaluation result is caused by a small deviation of discount rate that converts future net income per annum created by technical asset into present value. Discount rate is studied systematically in this paper on Implication , substance and selected defect; affecting factors and determining principles ; main constitution and variation;determination of discount rate and variation.