企业单项无形资产的收益法评估

The Method of Present Value Returns Applied to the Evaluation of Individual Intangible Assets

本文运用无形资产评估中最常用的收益现值法分别对企业的两类单项无形资产:技术类无形资产和市场类无形资产进行了理论和实证研究。对收益法评估中折现率的确定重新建立了数学模型,并提出了品牌价值评估的Interbrand方法。

The paper especially applies the method of pre sent value returns ,the most common method in in tan gi ble as sets eval uation,to theoretical and practical re search on the two kinds of individual assets:techni -cal and mar keting intangible assets.It builds new math ematical models to the determination of discount rate in the method of present value returns and pre-sents the method of Interbrand to the ap praisal of brand.