无形资产的价值特征与投资方式研究

On the Value of Intangible Assets and Its Ways of Investment

同实物资产相比较,无形资产有其独特的价值变化规律。无形资产的价值变化规律是对无形资产进行投资管理的基础。本文通过对无形资产的账面价值和使用价值的变化规律分析,研究了无形资产在投资中的特点,并归纳了几种常见的无形资产投资方式。

Comparing with the real assets, intangible assets has its unique value change rule. Intangible assets investment management carries on the foundation of the intangible assets value change rule. This article analyses the intangible assets book value and the change rule of usage value, studies the characteristics of the intangible assets in the investment and includes several common ways of intangible assets investment.