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在企业中,技术转让、以技术出资参股等业务越来越多,技术型无形资产评估处于非常重要的地位,但由于技术型无形资产的复杂性、评估师经验有限等各种主客观原因,技术型无形资产评估中还存在诸多问题,导致评估结果使用者对评估结果不信任。本文主要对技术型无形资产评估结果价值类型种类及影响因素等进行了分析,并认为目前技术型无形资产评估结果主要属于非市场价值,评估师应在评估报告中对评估结果价值类型进行定义。
In the enterprises, technology transfer and investment in technology are becoming more and more important. The evaluation of intangible assets of technology is in a very important position. However, due to the subjective and objective reasons such as the complexity of intangible assets and the limited experience of appraisers, There are still many problems in the evaluation of technical intangible assets, which leads to the users of the assessment results not trusting the assessment results. This paper mainly analyzes the types and influencing factors of the value of technical intangible assets, and considers that the current results of intangible assets of technology mainly belong to non-market value. The appraiser should define the value type of appraisal results in the appraisal report.