论文部分内容阅读
随着我国经济的迅猛发展所带来的企业的改革,企业注重的资产形式不仅仅拘泥于固定资产,而是增加了的以知识和技术为基础的专利权、商标权、著作权、专利权等无形资产。由此无形资产逐渐走进了人们的视线里,无形资产价值的评估也成为关注的重点,但由于无形资产的多样性、无形性以及附着性等特点,导致在评估时需要考虑的因素也纷繁复杂,尤其是无形资产的贬值涉及到无形资产本身、所附着的商品以及竞争企业等方面。
With the reform of enterprises brought about by the rapid economic development in our country, the forms of assets that companies pay attention to are not limited to fixed assets but to increased knowledge and technology-based patents, trademarks, copyrights, patents, etc. Intangible assets. As a result, the intangible assets gradually entered the people’s eyesight, and the valuation of the intangible assets has also become the focus of attention. However, due to the characteristics of intangible assets such as diversity, invisibility and attachment, many factors need to be considered in the assessment Complicated, especially the devaluation of intangible assets related to intangible assets, the attached goods and competitive enterprises and so on.