关于无形资产中商业公共关系价值评估的重新认识和探讨

现有资产评估的各种教材中有关顾客订单、组合劳力及营销渠道这些特殊无形资产评估的介绍很难见到。但这些商业公共关系也应当是企业价值评估的重要组成内容,有必要重新认识并引起足够的重视,笔者对评估时的方法作了一些探讨,从而为评估实际操作人员在准确把握企业价值评估时提供一些参考。

Study Afresh on Value Evaluation of Business Public Relations in Immaterial Assets

In various textbooks about asset evaluation,there are few introductions about evaluation of immaterial assets,such as orders for goods of customers,combining labor and marketing channels.Business public relationship should be an important part of evaluation for enterprises.It is necessary to know afresh about it.The writer puts forwards the methods of evaluation in the paper and provides some references for assessors.