摘要
数字化产品是指信息、计算机软件、视听娱乐产品等可数字化表示并可用计算机网络转输的产品或劳务。它具有存货形态无形化、生产过程虚拟化、收益模式自由化、销售过程网络化等特征。对数字化产品的资产价值进行准确界定的前提是资产准确归类,关键是资产确认时间的界定。本文对不同评估方法的选择进行了比较分析。
Digital goods are the kind of products or services, which can be digital indicated and trans- mitted by network such as message, software, seeing and hearing amusement. It owns the characters as inventory intangible, produce procedure ?ctitious, pro?t model free and sale procedure by network. The premise for de?ning the asset value of digital goods is to clas- sify accurately, in which time determination of the asset is the crux. Comparative analyze is also conducted on the choice of appraisal approaches.
出处
《中国资产评估》
CSSCI
2004年第1期31-33,共3页
Appraisal Journal of China
