高技术产品价值评估方法

Research into value estimation of high-technology products

产成品评估的传统方法有市场法和成本法。但高技术产品有自身的特点,运用传统的方法对其评估存在致命的不足。从高技术产品自身的特点及市场法和成本法用于高技术产品评估中的缺陷两个方面入手,提出了对高技术产品评估的新方法。

Manufactured goods valuation is an important part of assets valuation. The traditional valuation approaches to manufactured goods are market comparison approach and cost approach. Because of the proper characteristics of the high-technology products, the traditional valuation approaches to manufactured goods have the serious bugs. This paper tries to search for a brand-new approach to high-technology products valuation by analyzing the proper characteristics of them and their serious bugs in valuation of traditional market comparison approach and cost approach.