期权在无形资产价值评估中的创新运用

The Innovative Use of Options in the Evaluation of Intangible Assets

为了科学地认识高科技企业内部无形资产的价值 ,许多学者对无形资产的估值理论进行了创新 ,其中最主要的创新是把实物期权的理论引进了无形资产的估值 ,作为对传统估值理论的有益补充。

To scientifically understand the value of intangible assets in high-tech companies, many scholars have made innovations in the evaluation theories of intangible assets, the main innovation being introducing physical option theories to the evaluation of intangible assets, as a useful supplement to the traditional theories.