要素法在无形资产评估中的应用研究

Research on the law of Elements in the Intangible Assets Valuation

企业产权交易中的无形资产评估,是对无形资产资本化价值的评估,现行无形资产评估方法不能完全适应这种类型的价值评估。本文在分析现行方法对企业产权交易中无形资产评估不适应的基础上,结合实例分析,提出了要素法的解决途径,并对要素法的应用原则、操作要点进行了说明。

The intangible assets valuation in the transactions of property right of enterprise is the valuation of capitalizing value of the intangible assets. The current intangible assets valuation method can't totally adapt to the kind of value assessment. On the basis of analysis of why current methods are not adapted to intangible assets valuation in enterprise transactions of property right, this paper proposes the law of elements as the settlement, explains the application principle and main operation points of the law of elements, and provides cases analysis.