无形资产价值实现及其量化  

Evaluation of Intangible Asset and Its Quantification

作　　者：戴亦欣[1] 孙荣玲[1] 

机构地区：[1]清华大学21世纪发展研究院,北京100084

出　　处：《中国软科学》2000年第7期73-76,共4页China Soft Science

摘　　要：随着知识经济的兴起 ,无形资产在企业的发展壮大中的作用越来越受到重视。在未来的企业中 ,无形资产反映了企业长期发展的潜力 ,决定了企业的长期竞争实力。本文通过对企业资产系统图对无形资产进行了描述、分析 ,介绍了无形资产的评估方法与无形资产价值量化的一些理论、应用实例 ,并提供了无形资产回报率的一种计算方法。With the development of knowledge-based economy, intangible asset plays more and more important role in the process of the developing and growth of enterprises. In the future, intangible asset reflects the development potential and competitive of the enterprise in the long run. In this article, the authors describe and analysis the intangible asset system chart, introduce some theories and application examples of the evaluation and quantification of the intangible asset. And a method is given to calculate the returning rate of it.

关 键 词：无形资产 资产评估 价值实现 资产量化 企业 

分 类 号：F273.4[经济管理—企业管理]