无形资产价值评估体系研究

Research on the Value Evaluation System of Intangible Assets

随着经济全球化和知识经济的发展,知识创新和技术创新已成为经济增长的关键因素。以知识和技术为主体的资产投资将会日益增大,无形资产在企业资产中的占比越来越大。然而评估实务中无形资产评估方法的应用却是非常的有限,针对不同评估目的和不同无形资产评估对象如何恰当选用评估方法是评估理论和评估实践亟需解决的问题。本文研究无形资产评估方法体系,对评估实务中常见评估目的无形资产评估的评估方法体系进行研究,从而对无形资产评估实践具有一定理论指导意义。

With the development of economic globalization and knowledge economy, knowledge innovation and technological innovation have become the key factors of economic growth. The investment in assets with knowledge and technology as the main body will increase day by day, and the proportion of intangible assets in corporate assets will increase. However, the application of intangible asset evaluation methods in evaluation practice is very limited. How to choose the appropriate evaluation method for different evaluation purposes and different intangible asset evaluation objects is an urgent problem to be solved in evaluation theory and evaluation practice. This paper studies the intangible assets evaluation method system, and studies the evaluation method system of intangible assets evaluation, which is a common evaluation purpose in evaluation practice, so as to have a certain theoretical guiding significance to the intangible asset evaluation practice.