摘要
企业产权交易中的无形资产评估,是对无形资产资本化价值的评估,现行无形资产评估方法不能完全适应这种类型的价值评估。本文在分析现行方法对企业产权交易中无形资产评估不适应的基础上,结合实例分析,提出了要素法的解决途径,并对要素法的应用原则、操作要点进行了说明。
The intangible assets valuation in the transactions of property right of enterprise is the valuation of capitalizing value of the intangible assets. The current intangible assets valuation method can't totally adapt to the kind of value assessment. On the basis of analysis of why current methods are not adapted to intangible assets valuation in enterprise transactions of property right, this paper proposes the law of elements as the settlement, explains the application principle and main operation points of the law of elements, and provides cases analysis.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2005年第3期44-51,共8页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金资助项目"无形资产价值评估理论与方法研究"(70441023)
关键词
产权交易
无形资产
要素法
Transactions of Property Right
Intangible Assets Valuation
Law of Elements
