摘要
无形资产是新的事物,具有与有形资产完全不同的特点,目前我国有些企业已开始感到无形资产的重要和价值,这种认识呈现出日益扩大的趋势。探讨无形资产评估标准和方法具有重要的实践意义和理论意义。本文就无形资产评估方法若干问题进行了探讨。
Intangible assets is a new thing. By comparison with tangible assets,it has a different feature. Some drinese enterprises have begun to realize the importance and value of intangible assets at present,and t is becoming increasingly strong. There is a important practical and theoretical significance to approach the standard fo intangible assets evaluating. The essay inquires into some questions about the method of intangible assets evaluating.
出处
《新疆石油学院学报》
1997年第1期86-91,共6页
Journal of Xinjiang Petroleum Institute