高等学校企业无形资产评估参考因素分析

Analyses of reference factors of evaluations on intangibles in university-run enterprises

针对目前无形资产评估时价值的确认受各种不确定性因素影响的问题,文章根据高校企业无形资产的特点,从理论上对高校企业无形资产评估时应考虑的各项因素进行初步的分析讨论,以期能对高校企业科技成果产业化和股份制改造时价值确认提供有益参考。

Aiming at the problem that the value confirmation can be influenced by various of uncertanties when the evaluations on intangibles are done,this paper theoretically presents the preliminary analyses of these considered factors of the evaluations on the intangibles in university-run enterprises,so that it may offer an advisable reference to the value confirmation when the technological achievements are industralized and joint-stock reforms are carried on in university-run enterprises.