我国无形资产评估的研究.pdfVIP

k‘ Abs tract aIih川I：11 I hf、I’(、n1-c stiII many difFerent op J nions about what i s iilI．Rllp[i h1 p tlss r、L。penpIe have to pay hi gh attention to the va]ue and osI iIIUII e of i nI nfl A gihle asset．The first part oF thi s papeJl tries to mVoaI tilfl ilap(I T t；inco oF i ntangjbl e asset from the backgrond that the l ime nf-kIIOWl(、fIEp(’(’(1llr)my i s coming and ChinB wiil join W1’0．】t al so points ou L I hat i s nol allI Y fl chFinco．hut also a chal lange．】L i s of[zreat jmportance rnl—pIlI；11’gi n／x rPc!『1ing，promotjng the reFerming or enterpri se properl v righl s sysl，pIll，rc；i1 i zi ng the scientilization of operation and management． porFecf i rig SOCi H1 i刚market economieel system to’pay attenl，ion“， i n LnnⅡihIf、assI、I． ’lhe．qeColld paI’L reviews the history ot’the estjmate about j ntangihlc llN．qOl iIl OllI’r’fltIllt TY．and points out the main qtles Ljon i s not on]Y I|1(’ deficiency(汀1 henry and understanding．but also unstandard in operati(m ；111【I i inpel。『(’Ct i n management． ’m(、I hi r,I∽fI，(111 I he hasi s 01-ansl ysing the Cause(1 r mai n quos Liorl i n th(、PsI iIIWII(、0I’i ntnngib】e asset．counterly pals farward an improri ng CnllllI orIIIOASUl’r1 nnd snggesl j(in：probes i nto the concepI』and hasic character or i nlangi hln fiN,R(，l：points out its character should be grasped emphasi s1 y i n osI i NI；11 o： ；I『lnI yse舞 the fundanental method o r the esLim；lte nhouI i ntanRi hIf、nss，、l and some probl em which should be noticed i n practi c}1I opel’al i011：aim¨(’i n1 s nt“the necessity of i nBovatjOil in ml、lhod】．The pap,、i‘ l’oughl Y r’oilsIJ4II(、I s l he system of estimate and managemenl，of’i『1tangihlP nssel iii mIr Collal¨．}O the end jt pojnts out{hat we shou】d adopt the mn!‘(10rn sriOill i fi C and techifleal method--computer informaf ion net in ordet’ 【¨}lf’hi vP sfa,,daf-(|iZF(}，iOil，SCi entil{zalion．mordern Ji zat{on and hiizh f、f ri r；f、1l《·v；11 l、sl im：¨p 2 ．．t上--■-· 日lJ 菁 近年来，随着电子技术和信息革命的发展，一个新的经济时代一 知识经济正$-j我们走来．知识经济最大的特点就是无形资产占整个社 会资产的比重是显著