技术资产评估方法选择之我见  

My Point of View on the Appraisal of Technology Assets

作　　者：刘绍收[1] 孙振嘉[1] 许德蔚[1] 

机构地区：[1]吉林大学

出　　处：《中国资产评估》2001年第2期23-25,共3页Appraisal Journal of China

摘　　要：要对一项技术资产进行科学、合理的评估，无论从理论或是可操作性方面，成本法都不适于技术资产的评估，市场法虽然从理论上可行，但可操作性很低，采用收益现值法，不仅符合技术资产的价值理论，而且可操作性强。How to appraise an item of technology assets in a scientific and reasonable manner? The DRC approach is neither theoretically norpractically possible. The market approach is good in theory but poor in operation. However, the present value of income approach is not only in accordance with the value theory oftechnology assets, but practically convenient.

关 键 词：技术资产 资产评估 成本法 市场法 收益现值法 评估方法 

分 类 号：F224[经济管理—国民经济]