摘要
随着我国社会主义市场经济体制的建立和发展,无形资产的评估正以前所未有的力量推动着我国经济、科技的发展和社会的进步.技术商品的定价,属无形资产评估范畴.在国际通用的三种无形资产评估理论方法的基础上,经过进一步的探索、修改、定量、规范,得出三种比较科学而又浅显易懂的、适合高校自产技术商品的价值和价格的实用定价模型.
ith the foundation and development of socialish market economical system,the evaluation of invisible assets is carrying the ecomony,science and society forward with unprecedental power.The evaluation of technical commodity belongs to the scale of the ovalnation of invisible assets.Based on the three kinds of international current theories of invisible assets evalnation,three kinds of rather sciertifical,plain and practical models,which are suitable to evaluate the technical commoditys price and value in Universities,are found out through furthur exploration,revision,quartitative analysis,standardization.
出处
《西南师范大学学报(自然科学版)》
CAS
CSCD
北大核心
1998年第1期116-120,共5页
Journal of Southwest China Normal University(Natural Science Edition)
关键词
高校
技术商品
价值评估
技术转让
university,technical commodies,value of evaluation