浅论无形资产评估  

On the Assessment of Intangible Assets

作　　者：王济霞[1] 

机构地区：[1]淄博职业学院工商管理系,山东淄博255314

出　　处：《天水行政学院学报（哲学社会科学版）》2009年第2期89-91,共3页Journal of Tianshui College of Administration

摘　　要：对无形资产价值的估算已成为市场经济发展的客观需要和会计研究的重大课题。由于确认和计量上的难度,对无形资产的会计处理应当持有必要的谨慎和稳健的态度,其核心问题在于无形资产的评估。合理的无形资产评估是无形资产会计处理进行改革的必要保证。Estimates of the value of intangible assets has become the market economy and the development of an objective need and an important issue of accounting research. As a result of the confirmation and measurement of the degree of difficulty, the accounting treatment of intangible assets should be held by the necessary caution and a healthy attitude, the core of the problem is the assessment of intangible assets. Reasonable intangible assets is a necessary guarantee for the reform of the accounting treatment of intangible assets.

关 键 词：无形资产 评估 商誉 

分 类 号：F273.4[经济管理—企业管理]