| 浅论无形资产评估 |
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| 引用本文： | 陆建忠. 浅论无形资产评估[J]. 上海海事大学学报, 1992, 0(2) |
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| 作者姓名： | 陆建忠 |
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| 作者单位： | 上海海运学院水经系 |
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| 摘 要： | 如何进行无形资产评估,是资产流动中急待解决的问题。本文围绕无形资产的界定、无形资产使用寿命的确定、无形资产评估的具体方法,以及在评估中应注意的问题等,发表一些不成熟的看法。
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| 关 键 词： | 无形固定资产 专利权法 风险 评估 现值收益 摊销费用 经济寿命 |
The Evaluation of Intangible Assets |
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| Lu Jianzhong. The Evaluation of Intangible Assets[J]. Journal of Shanghai Maritime University, 1992, 0(2) |
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| Authors: | Lu Jianzhong |
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| Affiliation: | Lu Jianzhong |
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| Abstract: | How to place a value on intangible assets is a pending problem to be solved in the asset flow. This paper discusses the definition of intangible assets, the determination of their useful life, and the working procedures of their evaluation. In addition, some noteworthy problems in the evaluation are pointed out. |
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| Keywords: | intangible fixed assets patent law risk evaluation present value earnings amortization economic life |
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