企业质量体系价值的评估

Valuation of quality system of an enterprise

本文提出企业质量体系是一项有价值的知识型无形资产 ,而且其价值是可以评估的 .当发生产权交易等情况时 ,评估企业质量体系的价值以收益法为宜 ,因为收益法是通过将企业质量体系在未来经济寿命期内所创造的新增收益进行折现后来确定评估价值的 ,它更能体现企业质量体系的真实价值 .然后探讨了在运用收益法评估企业质量体系价值时如何确定其三项指标即经济寿命 n、各年新增收益Ft和折现率

In this paper, we put forward that we can valuating the quality system of an enterprise, and the revenue method is the best method. By the revenue method, we can get the most real value of the quality system of an enterprise. Then, we discuss on how to ascertain the three indexes of the revenue method, namely economical life\|span \%(n)\%, new augmented revenue of every year\%(F\-t)\%, and fold rate (\%i\%).