浅谈客户关系类无形资产评估

On Evaluation of Intangible Assets of Customer Relationship

随着市场经济的发展,我国企业的客户管理水平不断提高,客户关系已经成为企业的一项重要资产。国内对客户关系类无形资产的研究较少,本文借鉴外国成功经验,就客户关系类无形资产的涵义、种类、评估方法及评估中的注意事项谈谈个人看法。

With the development of market economy, the level of customer management in enterprises is continuously improved in China, and the customer relationship has become an important asset of enterprises. There is less domestic research on the intangible assets of customer relationship. According to foreign successful experience, this paper will talk about some individual views about the meaning, types, evaluation methods and the attention problems in evaluation of customer relationship intangible assets.