无形资产超额收益的形成及测算

The Extra Revenue of the Intangible Asset's Formation and Evaluation

本文从无形资产超额收益形成的角度对无形资产进行了科学的分类 ,并对各类无形资产超额收益形成的根源进行了探讨 ,提出对无形资产超额收益进行测算 。

This paper discusses about intangible asset's classification ,which is based on the formation of the extra revenue; meanwhile, having probed into the root of the extra revenue formation, it proposes that we evaluate the extra revenue utilizing an appropriate approach.