| 无形资产评估探析 |
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| 引用本文： | 孟凡生.无形资产评估探析[J].黑龙江社会科学,2001(3):33-35. |
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| 作者姓名： | 孟凡生 |
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| 作者单位： | 哈尔滨工程大学,经济管理学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 对无形资产的准确认定，一直为业内人士和被评估单位等利害关系人所关注。本文从无形资产的认定和评估对象的确定入手，就无形资产评估的前提、经济原则和权属证明等基本理论和实务问题进行了探讨。
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| 关 键 词： | 无形资产 无形资产评估 |
| 文章编号： | 1007-4937(2001)03-0033-03 |
| 修稿时间： | 2001年3月5日 |
Study on the evaluation of intangible assets |
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| MENG Fan- sheng.Study on the evaluation of intangible assets[J].Heilongjiang Social Sciences,2001(3):33-35. |
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| Authors: | MENG Fan- sheng |
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| Abstract: | The exact confirmation of intangible assets have been concerned by persons in the circle and persons who have much to do with the evaluated units.The article begins with the confirmation of intangible assets and the selection of the evaluated assets,and then refers to the basic theory and practical problems about the premise of the evaluation of intangible assets,economic principles and the certificate of property. |
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| Keywords: | intangible assets evaluation of intangible assets |
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