| 技术资产评估的方法选择研究 |
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| 引用本文： | 卢怀宝,王秀媛.技术资产评估的方法选择研究[J].学术交流,2003(4):73-75. |
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| 作者姓名： | 卢怀宝 王秀媛 |
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| 作者单位： | 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 技术资产是指含有技术内容的无形资产 ,现行的技术资产评估普遍采用重置成本、现行市价、收益现值等评估标准及方法。在不同的客观环境下 ,应选择适当的评估方法。影响方法选择的因素主要包括 :评估目标、评估条件和评估对象。
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| 关 键 词： | 无形资产 技术资产 技术资产评估 |
| 文章编号： | 1000-8284(2003)04-0073-03 |
| 修稿时间： | 2003年1月11日 |
Studying on the Selection of Evaluation Method of Technical Assets |
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| LU Huai bao,WANG Xiu yuan.Studying on the Selection of Evaluation Method of Technical Assets[J].Academic Exchange,2003(4):73-75. |
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| Authors: | LU Huai bao WANG Xiu yuan |
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| Abstract: | Technical asset refers to a type of intangible asset with technical contents. Current its evaluation methods are widely adopted by such ways: replacement cost, current market price, current earning value, etc. Under different situations, we should apply suitable approaches. This paper also mentions several major factors in selecting above means such as the target, condition, and object of evaluation. |
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| Keywords: | intangible asset technical asset evaluation of technical assets |
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