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当前,我国部分“三资”企业的外方在进口或作价投入设备的同时,也将部分无形资产一同作价投入,商检部门在对其有形资产价值鉴定的同时,不可避免地涉及到无形资产的价值鉴定,笔者就山东某合资企业(以下简称:企业)进口的大型成套设备和外方作价投入的技术软件及专有技术进行价值鉴定时,运用收益法对该企业的无形资产的价值进行了一次鉴定尝试。
At present, while some of the foreign-funded enterprises in China have imported or marketed equipment, they have also invested some of their intangible assets. The commodity inspection authorities will inevitably involve intangible assets while appraising the value of their tangible assets. In the value appraisal, the author conducted a value appraisal of the value of the intangible assets of a company when a large-scale complete set of equipment imported by a joint venture (hereinafter referred to as “the enterprise”) in Shandong and the technology software and proprietary technology invested by the foreign party were used for value appraisal. An authentication attempt.