无形资产评估的风险及控制  

The risks of intangibles appraisal and its control

作　　者：朱可 

机构地区：[1]深圳市注册资产评估师协会

出　　处：《中国资产评估》2003年第2期26-28,共3页Appraisal Journal of China

摘　　要：无形资产评估由于存在大量复杂的不确定因素,导致了评估风险的存在。本文就不同评估方法中存在的种种风险,进行了详细的分析研究,并就如何减少风险提出了一些建议。此外,本文还提出无形资产资本化途径是股权化和证券化,而这两者都需要定性和定量的确定其价值。Uncertainties related to intangibles result in great appraisal risks. The author studiedvarious risks in different appraisal approaches and gave his advice on how controlthese risks. The writer also pointed out that capitalization of intangibles has twoways, securitisation and shareholding, both of which require value determination,either qualitative or quantitative analysis.

关 键 词：无形资产评估 风险控制 股权化 证券化 价值评估 重置成本法 市价法 盈利预测 收益分成率 收益预测 

分 类 号：F233[经济管理—会计学]