实物期权无形资产及其价值评估研究  

The Research of Real Option Intangible Assets and Its Value Estimation

作　　者：陈引[1] 郑明川[2] 

机构地区：[1]浙江工商大学会计系,浙江杭州310035 [2]浙江大学工商管理学院,浙江杭州310027

出　　处：《财贸研究》2005年第3期94-97,共4页Finance and Trade Research

基　　金：国家自然科学基金项目(批准号: 70072027);浙江省自然科学基金(批准号: 700012)

摘　　要：随着知识经济的到来及金融全球化的发展,企业无形资产的内涵和外延已拓展到智力资本及实物期权。在智力资本研究的基础上,把实物期权列入无形资产确认与计量范畴将有利于企业价值的真实反映。因此,本文将对实物期权无形资产的范畴、内涵和外延及其价值评估进行分析,以顺应新经济形势下对无形资产会计制度进行改革的现实要求。Due to the arrival of knowledgebased economy and the development of financial market in the world, the nature of intangible assets has already expanded to the intelligence capital and real option intangible assets.It is more likely to reflect the real value of business enterprises to take real option intangible assets into the category of intangible assets.For this reason, this paper will analyze the nature of real option intangible assets and its value estimation, in order to satisfy the request of intangible assets accounting system reform in the new economic situation.

关 键 词：实物期权 无形资产 会计制度 价值评估体系 证券市场 

分 类 号：F830.9[经济管理—金融学]