| 用"分割法"评估企业的无形资产 |
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| 引用本文： | 谢剑强,赵志涛.用"分割法"评估企业的无形资产[J].甘肃科学学报,2002,14(2):80-83. |
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| 作者姓名： | 谢剑强 赵志涛 |
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| 作者单位： | 华南理工大学工商管理学院,广州,510640 |
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| 摘 要： | 传统的无形资产评估方法一般均为财务会计法 ,主要有市场价值法、现金流量法和重置成本法 3种 .这 3种方法工作量大 ,评估程度复杂并且缺乏整体性 .因此提出一种无形资产评估方法——分割法 ,它可以很好的避免以上缺陷
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| 关 键 词： | 无形资产 财务会计法 层次分析法 |
| 文章编号： | 1004-0366(2002)02-0080-04 |
| 修稿时间： | 2001年4月2日 |
EVALUATING INTANGIBLE CAPITAL BY "PARTITION METHOD" |
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| XIE Jian\|qiang,ZHAO Zhi\|tao.EVALUATING INTANGIBLE CAPITAL BY "PARTITION METHOD"[J].Journal of Gansu Sciences,2002,14(2):80-83. |
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| Authors: | XIE Jian\|qiang ZHAO Zhi\|tao |
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| Abstract: | The traditional method of evaluating intangible capital is Financial Accounting, including Market Value method, Cash Flow method and Replacement Cost method. These methods not only need hard work, but also are short of integrity. And the processes of cealuating are very complex. "Partition method"\|the intangible capital evaluating method initiated in this article can avoid the above mentioned flaws perfectly. |
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| Keywords: | intangible capital financial accounting method AHP |
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