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随着我国社会主义市场经济体系的建立和发展,无形资产的价值评估已提到了议事日程。例如技术转让时,转让的技术究竟值多少钱,希望评估;联营双方一方出技术,一方出场地或资金,但入股的技术该如何定价;企业转为股份制,其资产需要评估,而其中的无形资产的价值怎样评估等等,这些正在变成经济实际操作中极待关注的“热点”。专利是无形资产的重要组成部分,是一种无形的商品,但在激烈的市场竞争中,它能将“无”生“有”,在企业经营中往往比有形资产更值钱。由于无形资产没有物质实体,它与有形资产存在着很大区别,
With the establishment and development of China's socialist market economic system, the valuation of intangible assets has been mentioned on the agenda. For example, when the technology transfer, how much is the transfer of technology, hope to assess; one side of the joint venture out of technology, party appearance or funding, but how to stake in the technology; corporate to joint-stock system, its assets need to be assessed, and which invisible How to evaluate the value of assets and so on, which are becoming the “hot spots” to be paid much attention in the actual operation of the economy. Patent is an important part of intangible assets. It is an intangible commodity. However, in the fierce market competition, it can produce “nothingness” and often has more money than physical assets in business operations. Because there is no material entity intangible assets, it is very different from tangible assets,