转型经济中的无形资产评估

Invisible Assets Valuation during Economy Transformation

在中国已基本明确了无形资产的基本定义、分类，探讨、研究了无形资产评估的主要方法及相关指标的选择原则，并把为投资者带来超额收益作为价格判定的主要标准。目前面临着的一个特殊课题，就是要研究在转型经济时期对无形资产评估的影响因素，笔者认为这些因素包括法律环境、资本市场及体制改革的进程等等。

Invisible assets valuation is the outcome of highly developed market economy. In China, the definition and classification of invisible assets have basically been clear, major methods and relative index selection of invisible assets has been researched. Investor's superprofit has been considered as the main standard of price determination. Now, a special problem faced is the influence factors of the invisible assets valuation during economy transformation, including legal environment, capital market and the course of system reform, etc.