网络域名价值评估方法的优化与选择  

The Optimization and Selection of Methodologies for Domain Name Appraisal

作　　者：董延安[1,2] 田冠军[1,2] 郑艳[1,2] 

机构地区：[1]西南财经大学 [2]四川轻化工学院

出　　处：《中国资产评估》2003年第2期20-22,共3页Appraisal Journal of China

摘　　要：随着网络域名在企业发展中所起作用的增强,企业越来越重视域名的管理和经营,同时域名的交易也逐渐兴起,甚至出现了域名回购的非正常现象。如何对域名的价值进行评估?笔者认为应根据域名不同的取得方式对其价值评估方法进行优化,并提出了四种评估方法以及对这些方法进行合理选择和使用的范围。With an increasingly important role the web site is playing in the companydevelopment, greater importance has been attached to the management and operat-ing of domain name. In the main time, we witness the emerge of domain name tradeand buy-back, an unusual phenomena. The writer believes that the methodologiesused for domain name appraisal should be optimized depending on the ways by whichthe domain is acquired. Four appraisal methodologies are proposed, the selectionand limits of which are explained.

关 键 词：网络域名 价值评估方法 优化 选择 域名回购 实际成本法 计价方法 投资 捐赠 “3C评价法” 

分 类 号：F233[经济管理—会计学]