摘要
推进混合所有制改革，应客观地厘清国有资产的形态和类型，除对容易辨识的有形资产进行科学估值外，还应当重视专利和商标等一般无形资产、特殊资源和政策保障资源以及商誉等的估值。应当健全国有资产估值的规则和程序，对于行业竞争性垄断地位明显的企业、行业发展相对稳定且没有明显生命周期的大型企业、品牌型和“老字号”企业、人力资源型企业等四种类型的企业，无论其是属于国有资产还是属于非公有资产，在发展混合所有制经济进行资产估值时，都必须高度重视商誉的价值评估，切不可简单化处置。
To promote mixed ownership reform, the forms and the types of state-owned assets should be clarified ob- jectively. Besides, in addition to scientific valuation on tangible assets which are identified easily, we must attach great importance to the valuation of the general intangible assets such as patents and trademarks, the special resource and policy support resource, and goodwill; we should improve the rules and procedures for the valuation of state-owned as- sets. For four types of enterprises, such as those having obvious monopoly status in the industrial competition, those large enterprises in stable development and no significant life-cycle industry, those enterprises with famous brand and time- honored brand, and human resource type enterprises, no matter they belong to state-owned assets or non-public assets, the assessment of goodwill＇ s value must be attached great importance in the development of mixed ownership economy, we should never dispose it simply.
出处
《财经科学》
CSSCI
北大核心
2018年第1期89-98,共10页
Finance & Economics
基金
教育部课题“企业资源价值与商誉变动报告及其应用研究”(12YJA630065)的研究成果
关键词
混合所有制改革
无形资产
商誉
Mixed Ownership Reform
Intangible Asset
Goodwill
