论文部分内容阅读
随着知识经济的迅速发展,知识资产在企业价值创造中的作用日益突出,如何有效地评估知识资产成为亟待解决的问题。目前学术界已有四十多种评估方法,如何选择适当的方法成为另一个难题。鉴于此,本文首先对各种评估方法进行梳理和利弊分析,然后总结了知识资产价值评估的动因,最后指出要根据评估动因的不同选择相应评估方法。
With the rapid development of knowledge economy, the role of knowledge assets in the creation of enterprise value has become increasingly prominent. How to evaluate knowledge assets effectively becomes an urgent problem to be solved. At present, there are more than 40 kinds of assessment methods in academia. How to choose the appropriate method has become another problem. In view of this, this paper first sort out the various evaluation methods and analysis of advantages and disadvantages, and then summarizes the motivation of the valuation of knowledge assets, and finally points out that according to the evaluation of different incentives to choose the appropriate assessment methods.