摘要
无形资产价值应该区分劳动创造价值和"垄断聚能场效应"价值两种。无形资产价值也表现为价值和价格,其价格是收益的资本化。无形资产的经济价值只是科技管理创新劳动广义价值中的一部分,是在市场竞争背景下凸显出的部分。无形资产评估价值是由其价值决定,属于价格范畴,其价格受多种因素影响。
The value of intangible assets include the value created by labor and the value of monopoly munroe effects. It also manifests in value and price, the latter being the capitalization of benefit. The economic value of intangible assets is a part of the macro - value of creativity of scientific management and a part prominent in the competitive environment. The appraised value is determined by its value, belonging to the category and influenced by many factors.
出处
《山西科技》
2007年第4期87-88,95,共3页
Shanxi Science and Technology
关键词
无形资产
劳动价值
垄断
评估价值
商品
intangible asset
labor value
monopoly
appraised value
commodity