摘要
专有技术作为无形资产的一个组成部分,有其独特的特点,正确理解专有技术的组成、评估的理论依据及其价值影响因素,采用合适的评估方法对其价值进行估算,是无形资产评估的重要部分。
Affiliated technology, which is a part of non-concrete assets, has its special Characters, comprehending correctly its implication, the theory bases of assessing it and causes of influencing its value is an important part of assessing non-concrete assets, meanwhile, assessing these assets with suitable methods is very important.
出处
《哈尔滨商业大学学报(社会科学版)》
2004年第4期45-47,共3页
Journal of Harbin University of Commerce:Social Science Edition