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由于无形资产在科技型企业总资产中占有重大比例,而无形资产具有知识更新速度快、产品生命周期短、为企业创造经济价值不确定性大等特点,所以无形资产的价值评估对科技型企业具有重大意义。另外银行等金融机构授信的方法对科技型企业不适用,担保和征信系统建设不完善,以及科技管理部门等相关政府部门对科技型企业的支持不够全面,使得科技型企业在融资的过程中出现一系列问题。
As the intangible assets occupy a significant proportion of the total assets of science and technology enterprises, and intangible assets have the characteristics of fast knowledge updating, short product life cycle and great economic value for enterprises, so the valuation of intangible assets is of great importance to science and technology enterprises has great significance. In addition, the methods of credit granting by banks and other financial institutions are not applicable to science and technology enterprises, imperfect guarantee and credit information system construction, and the related government departments such as science and technology administration support the science and technology enterprises are not comprehensive enough, making science and technology enterprises financing A series of problems appeared.