【摘要】 根据资产评估理论和生产函数理论模型，研究分析ＣＤ生产函数在资产评估中的应用，提出了企业整体资产评估方法。同时，给出了无形资产整体评估和商誉评估的具体计算方法。更多还原

【Abstract】 Based on the theory of assets appraisal and the theoretical model of the production function, this paper deals with the applications of the CD production function in the assets ap- praisal, putting forward both aan integrated appraisal of an enterprise assets and a computational method to evaluate the whole intangible assets and the goodwill of an enterprise .更多还原