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名牌资产是一种含商标和部分商誉甚至包含部分专有技术的无形资产,而在资产评估理论中对无形资产评估使用的方法有现行市价法、重置成本法、收益现值法。目前我国名牌之间的价值相差甚远,要选择参照物、要确定调整系数都是十分困难的,故不宜使用现行市价法。又名牌资产的创造是个漫长的过程,它消耗了企业许多可计量和不可计的财力、物力、人力,若采用重置成本法无法对上述投入作完整的计算与评估,故也不宜使用重置成本法。而收益现值法是指通过计算被评估资产未来予期收益并计算成本现值,借以确定被评估资产价值的一种资产评
Brand-name assets are intangible assets that contain trademarks and some goodwill and even some proprietary technologies. The methods used to evaluate intangible assets in the asset valuation theory include the current market price method, replacement cost method, and present value of income method. At present, there is a big difference between the value of China’s brand names. It is very difficult to select reference objects and determine the adjustment factor. Therefore, it is not appropriate to use the current market price method. The creation of brand-name assets is a long process. It consumes many financial and material resources and manpower that can be measured and cannot be accounted for by the company. If the replacement cost method cannot be used for complete calculation and evaluation of the above-mentioned inputs, it is not appropriate to use resets. Cost method. The present value of earnings method refers to the assessment of assets by evaluating the future income of the assets to be evaluated and calculating the present value of the assets.