无形资产是相对于厂房、设备等有形资产而言的。它凝结着首创人的创造性劳动和一些辅助性体力劳动,以及测试所消耗的物化劳动、试验研究材料等物化劳动。它主要包括土地所有权,专利及专有技术、商标、商誉,版权,专营权、租赁权等等。就中外合资企业而言,经常涉及到的主要是前四种。长期以来,受产品经济的影响,我国对无形资产的计价评估,基本上还处于起步阶段。因此,在合资过程中,由于我方把握不好这些无形资产的阶段,又过分迁就外方。导致对外方提供的技术、商标等估价过高,而对自己提供的土地使用权则过分压低,造成国有资产收益的外流。因此,开展对中外合资企业无形资产的评估,应坚持“平等互利,等价交换,友好协商”的原则,随机原则,技术寿命原则,和横向对比原则。 (一)无形资产评估的基本方法: 1.绝对值计价法。由资产转让方根据其研制该技术所消耗的成本及预期可以获得的利润。提出报价,接受方根据自己的消化吸收能力及付出的成本加 Intangible assets are relative to tangible assets such as factories and equipment. It condenses the creative labor of the first person and some auxiliary physical labor, as well as physical labor such as materialized labor and experimental research materials consumed by the test. It mainly includes land ownership, patents and proprietary technologies, trademarks, goodwill, copyright, franchise, lease rights, and so on. As far as Sino-foreign joint ventures are concerned, the four most often involved are the first four. For a long time, due to the impact of the product economy, China’s pricing assessment of intangible assets is basically still in its infancy. Therefore, in the course of the joint venture, because we were not able to grasp the stage of these intangible assets, we over-arranged the foreign party. As a result, the technology and trademark provided by the foreign party are overvalued, and the right to use land provided by them is excessively depressed, causing the outflow of state-owned assets. Therefore, to carry out assessments of intangible assets of Chinese-foreign joint ventures, we should adhere to the principle of “equality, mutual benefit, equivalent exchange, friendly negotiation”, the principle of randomization, the principle of technical life, and the principle of horizontal comparison. (A) The basic methods for evaluation of intangible assets: 1. Absolute valuation method. The cost incurred by the transferor of the asset based on its development of the technology and the expected profitability. Offer a quotation, and the recipient adds according to their own digestion and absorption capacity and the cost