无形资产评估讲座之一——无形资产的概念和分类

• 作 者: 马希良
• 出 处: 中国科技信息
• 发表日期: 1995年01期
• 关键词: 经济体制改革 实物形态 投资支出 家托 毫无价值 独占性 土地使用权 保护期限 计算机软件 本德

随着经济体制改革的不断深化,企业在承包、租赁、兼并、拍卖、转让、抵押等活动中经常会遇到无形资产的评估问题。从本期起,我们开设《无形资产评估讲座》。讲座共分10讲,为读者介绍无形资产评估的特点、原则、标准、程序及方法等常识。

With the continuous deepening of the economic system reform, companies often encounter intangible assets assessment issues in contracting, leasing, mergers, auctions, transfer, mortgage and other activities. From this issue, we will open an “Intangible Assets Assessment Seminar”. The lectures are divided into 10 lectures to introduce readers to the common sense of characteristics, principles, standards, procedures and methods of intangible assets assessment.