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ID:36510928
大小:2.12 MB
页数:68页
时间:2019-05-11
《技术类无形资产评估的收益法研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、北京交通大学硕士学位论文技术类无形资产评估的收益法研究姓名:李建锋申请学位级别:硕士专业:技术经济及管理指导教师:张润彤20060201北京交通大学硕士学位论文AbstractA10ngwiththeestablishme兀tofthemarketecon锄ysysteminourcountry,themarketeconomycharacteristicbecomes曲vious硼oreandmore,peopleputforwardpenetratingcriticismtothemethodofnOn—marketbehaviorofvalueca
2、lculation.Thefor田ula,parameter,methodoftheplannedecon伽yagesunwellpropertothedevelopmentoftheages.PeoplerequesttoprovideprOpertyvaluationofestimateandpriceforreasonablefluxionofthesocialproductionfactors,andtohavetheobjectiveabilitytoreflectthetnIevalueoftheDroductionfactorsinthem
3、arketeconomyenvirOnment.TheinternationalassociationsalsorequestthepropertyvaluationmethodtobeinlinewithinternatiOnalstandards.Theforeignbusinessenterprisesdon’tapprovePropertyvaluationofcostmethodinChineseandForeignjointventuresandcooper粤tions,andrequesttousetheincomemethodormark
4、etmethodtoevaluate.AIIIongthem,thetechniqueintangibleassetsbecomesthecruxoftheworthvaluation.ThispaperanalyzesafewvaluationⅡlethodstovaluatethetechniqueintangibleassets,andputsforward:Thetechnicalvalueisdecidedbytheco珥petitionabilityofthattechnique.Thetechniquevaluenotonlyisaweak
5、relationwiththetechniquecost,butalsohasnodirectrelationtotechnicalscienceandtechnologycontent.Fromthevaluationmethods,theincomedividedmethodandincomeliftedmethodaretWokindsofdifferentvaluation
6、llethods,theincomedividedmetllodbelongstotheincolilemethod,buttheincomeliftmethodbelong
7、stothemarketfⅡethod.Theirtheoriesmechanismandvaluationpatharedifferentbuttheycanbereferencetoeachother.Thispaperconsidersthatincome帕ethodcanreflecttheyalueofthetechniqueint肌gibleassetsobjectivelybythetheoriesresearchandthecaseanalysis,theincomemethodaccordingtothefullcompetitiona
8、ssumptionandtheefficientⅡIarkettheoryhasalreadybeenappliedinourcountry.Hence眦inlyintroducefactorsofthefuturecashcurrentmeasureofinc伽e埘ethod,theCapitalAssetsPricingM0del(cAPM)andtheWeightedAveragecostofCapitalmodel(WfICC).ThesemethodscanreHloveandavoidtheuncertainfactorsoftechniqu
9、eintangibleassetsvaluation,reducesubject
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