论无形资产的评估

Brief Remark on Intangilbe Assets' Evaluation

分析了无形资产的特点：无实体性、垄断性、不确定性、无可比性、依托性，从资产性质、资产的价值特点、资产评估的途径和方法、帐务处理、评估工作的复杂性、评估人员的专业性等方面探讨了无形资产的评估与有形资产评估的异同，并从理论上探讨了无形资产评估的四个方面：评估方法，评估程序，重置成本的评估，转让的评估。探讨了无形资产评估的基本方法与评估程序。

This paper has analysed the characteristics of intangilbe assets: nonsubstantiality,monopoly, uncertainty, incomparability and dependency, explored the differences and simi-larities between intangible and tangible assets in terms of the nature of assets, features of as- sets value, ways of assets evaluation, complexity of evaluation, financial processing, spe-cjality of evaluators etc. and, frorp a theoretical point of view, investigated four aspects ofintangible assets evaluation: its ways, steps, replacement cost and transfer.'