摘要
在评估中,美国《金融世界》杂志进行的品牌评估影响力最大。笔者认为,该杂志既有合理之处,同时也存在许多缺陷。应正确认识《金融世界》杂志品牌评估方法的局限性,特别应注重理解评估结果对假设条件的依赖性以及假设条件对评估结果成立和使用的限制性。
Financial World has been the most influential authority in the field of intangible assets appraisal.The author believes that the approaches taken by this magazine has many defects besides its soundness. The article suggests that we should spot these limitations, especially the liability of appraisal results on presumptions and the restrictions of presumptions to the validity and application of appraisal results.
出处
《中国资产评估》
CSSCI
2001年第4期6-9,共4页
Appraisal Journal of China