无形资产投资与转让中利润分成率的确定  

The Investment of Intangible Assets and The Profit Sharing Rate in Demising

作　　者：谢永珍[1] 王维祝[1] 程秋萍[1] 

机构地区：[1]山东大学管理学院,山东济南250100

出　　处：《工业工程与管理》2004年第3期78-81,共4页Industrial Engineering and Management

摘　　要：知识经济时代,无形资产成为企业间的核心资产。确定合理的无形资产利润分成率,对于维护无形资产权利人的合法权益至关重要。采用层次分析法对单项无形资产的贡献进行分割,在此基础上确定单项无形资产的利润分成率,以克服传统无形资产利润分成率难以量化到单项资产分成率的缺陷。In knowledge economic era, intangible assets are the core assets of a company. It is vital for protecting the rights of holder to determine the profit sharing rate of intangible assets. This paper puts forward a new method called AHP to separate the contribution of single intangible assets from that of the integration and to determine the profit sharing rate of intangible assets. This method asserts the profit sharing rate of intangible assets directly and overcomes the defect of traditional method that is difficult to quantify the profit sharing rate of single intangible assets effectively.

关 键 词：无形资产 利润分成率 层次分析法 

分 类 号：TP202.4[自动化与计算机技术—检测技术与自动化装置]