无形资产评估原理的界定

Definition of the Valuation Principles of Intangible Assets

随着知识经济时代的到来 ,无形资产范围也逐渐扩大。对无形资产评估如何在理论上进行把握 ,是无形资产评估价值准确与否的关键。本文通过对无形资产本质属性、评估目的、评估假设和评估原则上进行界定 ,以期达到无形资产评估遵循和指导作用。

As the era of knowledge economy approaches,scope of intangible assets is gradually extending.How to evaluate the intangible assets in terms of theoretical realm is the key point in the correct evaluation of the intangible assets.This article defines the attribute of the intangible assets,the goal of evaluation,the evaluation hypothesis and the evaluation principles so as to arrive at the instructive purpose of this evaluation.