【作者】 赵秀云； 寇纪凇； 李敏强；

【Author】 Zhao Xiuyun Kou Jisong Li Minqiang(School of Management,Tianjin University,Tianjin 300072)

【机构】 天津大学管理学院；

【摘要】 随着市场经济的发展和企业改革的深入,企业产权、经营权的变动日渐增加,公正、科学、合理地进行无形资产价值的评估,尤为迫切。为准确地估计无形资产的价值,采用正确的评估方法至关重耍。评估方法的选择受多种因素影响,它和无形资产的内容有关,不同的无形资产应采用不同的评估方法;它也和无形资产的评估目的有关,不同的评估目的采用的评估方法亦不相同;此外,评估方法与评估条件也有一定联系,评估条件的差异会影响评估方法的使用。更多还原

【Abstract】 With the development of market economy and the deepening of enterprise reform,as well as the increasing changes in the corporation equity and operation rights,it becomes extremely urgent to carry out assessment on the value of intangible assets impartially ,scientifically and rationally. In order to accurately estimate the value of the intangible assets,it is vitally important to adopt appropriate assessment method. The selection of assessment methods maybe influenced by various factors. It is firstly related with the contents of the intangible assets, different assessment method shall be adopted for different type of intangible assets;then,it is also related with the purpose of the assessment. so methods maybe varied for different assessment purpose; furthermore . the selection of assessment method is also related with the market conditions when implementing the assessment,and therefore, the differences in the assessment condition will affect the utilization of the assessment method.更多还原