无形资产评估重置成本法,是依据会计理论中的资产计价原理,结合无形资产的特征,在固定资产重置成本评估法的基础上,派生而成的评估方法。一、无形资产的计价基础资产的本质,是特定主体获得或控制的未来经济利益。而未来经济利益的取得,是由于过去付出主体利益交换的结果。由于未来收益的不确定性,资产价值计量应当以获取资产的历史投入为基础,在会计中的反映,就是资产的历史成本。资产的价值构成,即为资产 The assessment of replacement cost of intangible assets, is based on the accounting theory of asset valuation principles, combined with the characteristics of intangible assets, fixed assets replacement cost assessment method based on the derived assessment method. First, the valuation basis of intangible assets The essence of assets is the future economic benefits obtained or controlled by a particular subject. In the future, economic benefits are gained as a result of exchanging the principal benefits in the past. Due to the uncertainty of future earnings, the measurement of asset value should be based on the historical input of obtaining assets. The reflection in accounting is the historical cost of assets. The value of the assets, that is, assets