浅谈对无形资产评估的认识

浅谈对无形资产评估的认识

摘要………………………………………………………………………Abstract…………………………………………………………………引言………………………………………………………………………正文………………………………………………………………………1无形资产的含义及其性质……………………………………………

1.1什么是无形资产……………………………………………………

1.2无形资产的价值……………………………………………………2无形资产评估应考虑的因素……………………………………………

2.1无形资产的经济因素…………………………………………………

2.2无形资产的价值因素…………………………………………………

2.3无形资产的市场因素…………………………………………………

2.4无形资产的其他因素…………………………………………………3无形资产的评估方法……………………………………………………

3.1无形资产中的“特保儿”——专利技术的评估…………………

3.2最佳推销员——商标价值…………………………………………

3.3如何评估租赁权……………………………………………………

3.4综合指标——商誉评估……………………………………………结论………………………………………………………………………致谢………………………………………………………………………参考文献…………………………………………………………………

无形资产评估是科技体制和市场经济发展的需要，是促进科技成果转化、完善知识产权保护制度的重要环节。建立起科学的无形资产评估制度，是完善社会主义市场机制的一项基础性工作。科学地对无形资产进行评估，不仅可以真实地反映资产的价值量及其变动，而且有利于资产的合理流动和优化配置，提高资产的营运效益，保障资产的保值和增值，充分利用资源，保护知识产权，维护资产所有者、持有者发明者和经营者的合法权益，对于调动科技人员的积极性具有不可估计的作用。

本文主要评析并界定了无形资产的概念，阐释了无形资产的基本特征，揭示了无形资产的本质特性，概括了无形资产的外延范畴及评估应考虑的各项有关因素，同时列举了几种比较典型的无形资产，对他们做出了一定的分析，并结合其自身特点选择了与其适应的评估方法。本文通过对无形资产的确认、举例、分析、评估、计算，充分论述了无形资产及其评估认识的重要意义，同时也有利于我们更好的学习无形资产评估学。

关键词：无形资产无形资产价值无形资产评估

Abstract

The intangible asset appraisal is the technical system and the market economy need to develop, is promotes the technical achievement to transform, the consummation intellectual property rights protection system important link. Establishes the science the intangible asset appraisal system, is consummates the socialism market mechanism a foundational work. Scientifically carries on the appraisal to the intangible asset, not only may really reflect the property the value quantity and it’s the change, moreover is advantageous to the property reasonably flows withthe optimized disposition, enhances the property transport business benefit, safeguard property with the increment, fully uses the resources, protects the intellectual property rights, maintains the property owner, the holder inventor and operator's legitimate rights and interests, has the inestimable function regarding the reassignment technical personnel's enthusiasm.

This article mainly evaluated and has limited the intangible asset concept, has explained the intangible asset basic characteristic, has promulgated the intangible asset essential characteristic, summarized each related factor which the intangible asset extension category and the appraisal should consider, at the same time has enumerated several kind of quite typical intangible assets, has made the certain analysis to them, and unified its own characteristic to choose the appraisal method which if