【摘要】 由于传统企业无形资产的评估方式受各种条件的限制存在着种种缺陷,而无形资产本身又具有实物期权的特点,因此,文章以企业的专利权为例分析和探讨了无形资产的实物期权定价模型,以期从一个新的角度对无形资产的评估提出新思路和新方法。更多还原

【Abstract】 There exist various flaws in the methods of evaluating intangible assets owing to various limitations. Intangible assets itself has some characteristics of real option. Taking enterprise patent for example, the paper analyses and probes the pricing model of real option of intangible assets so as to provide a train of thought and innovation in methods for the evaluation of intangible assets from a new perspective.更多还原