技术型无形资产评估方法研究-企业管理专业论文.docxVIP

摘 摘 要 技术型无形资产的评估水平和质量在一定程度上影响技术资产的商品化和 资本化以及合理转让，甚至影响到其产权主体的正当权益。随着我国改革开放的 深入、国际合作的加强，我国的资产评估界能够按照国际惯例，开展技术型无形 资产的评估工作，提供国际专业水平的评估服务，克服以往在技术引进和技术出 13中不合理的现象，充分保护无形资产所有者、使用者双方的权益，这对我国的 改革开放创造良好环境显得尤为重要。 本文从无形资产的概念入手，介绍了技术型无形资产的特点及评估理论。通 过比较国内外无形资产评估体系，找出了我国无形资产评估与发达国家无形资产 评估的差距。着重分析了技术型无形资产评估的基本方法、各种方法的适用条件、 优缺点及改进措施。依据对同一案例采用两种不同的评估方法进行评估，得到两 个不同的评估结果，提出了选择评估方法的原则。 关键词：无形资产；技术型无形资产；评估方法 Abst Abst ract In the certain degree，nle technology intangible asset appraisal level and the quality influence the process of commercialization，the technical property capitalization，reasonable transfer，and even the proper rights of intangible assets owner．With our country’S reforin and opening deep．and international cooperation strengthening,it is important that we，according to the international rules，should value the exhibition intangible assets in property valuation community，provide the valuation service in the international professional level，take over the unreasonable issues in the process of technique import and export,and protect rights of both owner and user of the intangible assets，which is very more sense for creating good environment for the reforming and opening to the outside world． Firstly,from the concept of the intangible assets,we analyze the characters of the intangible assets and main Valuation theories．By comparing the domestic and the international intangible assets value method system,we find out the differences between our country7S and the developed countries’ system．Meanwhile，we pay more attention to analyzing base methods，the fittable conditions of all the methods,advantages and disadvantages and the measures to improve them． At last,we choose an example to analyze using two different approaches， we get two different value results,and basing the results，we decide the approach to value the technical intangible assets． Keyword：The intangible assets，technical intangible assets，valuation method 独创性声明本人声明所呈交的论文是我个人在导师指导下进行的研究工作及取得的研 独创性声明 本人声明所呈交的论文是我个人在导