期权定价理论在无形资产评估中的应用

Application of expectant rights theories to assess non -visible capitals

无形资产评估对于企业的发展、经营、管理、决策等具有重要的意义。传统的无形资产评估法虽然很简单,但较粗糙。本文谨对传统的评价方法做以简单介绍。并将国际上最新的“期权理论”应用到无形资产的评估中,以寻求对无形资产评估正确合理的评估方法。

To assess non-visible capitals is important for the development, management and decision of enterpises. The author introduces and compares the traditional ways to assess the non-visible capitals and the expectant rights theories to them.