无形资产评估理论与方法研究.pdfVIP

无形资产评估理论与方法研究 摘 要 搞好无形资产评估工作，是我国实施资产重组、资本运营和建立现代企业制度 的迫切需要，也是管理好无形资产这种主要生产力要素的难点所在。而我国的无形 资产评估起步较晚，评估方法中还存在一些问题需要研究和探讨。 本论文首先对无形资产及其评估作了一些概括的介绍，分别阐述了无形资产评 估中的三种基本方法，即收益法、成本法和市场法，进而针对三种常用评估方法中 存在的难点问题进行了探讨。 然后通过与美国无形资产评估的方法相比较，分析了我国无形资产评估方法的 适用范围。为了更具体的说明无形资产评估方法在实际中的应用，本论文列举了综 合运用成本法和收益法对专有技术的评估案例分析。 关键词： 无形资产，无形资产评估，收益法，成本法，市场法 I 无形资产评估理论与方法研究 Abstract Qualified intangible assets appraisal is urgently needed in implementing the assets restructure strategies ，acquiring satisfying capital operation result, and setting up the modern enterprise system. However ，it is not long since researchers has begun studying intangible assets appraisal in our country，so there is still a lot of work to be studied and probed into. This thesis expounds the basic conception, characteristics of intangible assets and intangible assets appraisal firstly. The section of this chapter elaborate respectively three evaluating methods of intangible assets ，i.e.income approach, cost approach, market approach. Secondly ，the thesis analyzes the difficult points of the three common approaches in intangible assets appraisal. But, through the comparison with American intangible assets appraisement, the paper analysizes the applied scope of our Country’s intangible assets appraisement, and sets the example of the case study of the appraisement of paper technighe making use of the synthetic income approach and cost approach so as to illustrate the practical application of intangible assets appraisement. Key words ： Intangible Assets ，Intangible Assets Appraisement ，Income Approach ， Cost Approach ， Market Appro