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具有被评估无形资产的企业PB值,与不具有该无形资产、而其他方面都类似的参考企业PB值之间的差异,反映了被评估无形资产的贡献。这是基于企业PB差异的无形资产价值分成方法的基本思路。其中企业PB差异可以分别采用平均值和回归分析。当选择合适的参考企业、控制好差异因素后,可以比较客观、方便地得出被评估无形资产的价值分成率,从而得出其评估价值。
The difference between the PB value of an enterprise with an evaluated intangible asset and the PB value of a reference enterprise that does not have the intangible asset but is otherwise similar reflects the contribution of the evaluated intangible asset. This is the basic idea of the method of dividing the value of intangible assets based on the difference of enterprise PB. Among them, the difference of enterprise PB can be averaged and regression analysis respectively. When choosing the right reference enterprise and controlling the difference factors, it is more objective and convenient to draw the value share rate of intangible assets under evaluation so as to obtain the appraised value.