摘要
本文从无形资产概念的讨论开始,然后强调了无形资产的作用,最后主要探讨了无形资产的评估方法,提出无形资产的评估方法一般都应该是市场法,认为收益能力法应该成为无形资产评估的主要方法。
abstract First the paper discussed the invisible asset concept , then emphasized the function of the invisible asset , finally studied the assessment m ethod of invisible asset, think all of the assessment methods of invi sible asset are market approach , think the method of earning capacity is a important method.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第8期77-80,共4页
Journal of Central University of Finance & Economics
关键词
无形资产
作用
评估方法
Invisible asset Function Assessment method
