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 。
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.
出处
《甘肃科学学报》
2002年第2期80-83,共4页
Journal of Gansu Sciences
关键词
无形资产
财务会计法
层次分析法
intangible capital
financial accounting method
AHP
