摘要
通过对《无形资产评估准则》各个条款的研究,分析了统计方法在评估实践中的具体运用,论证了统计方法在收益法和市场法中应用的科学性和合理性。主要讨论了准则的基本要求与相关统计理论的关系,收益法的运用与统计分折的关系,市场法的使用与指数理论的关系。
The article studied the detailed clauses of the Assets Appraisal Standards: Intangible Assets and discuss the statistical application in valuation is reasonable and scientific. The authors discussed the relationship between standards requirement and statistics and the relationship between income approach and statistical analysis. The article explained a case that statistical indexes are used for intangibles valuation.
出处
《中国资产评估》
CSSCI
2002年第3期18-20,共3页
Appraisal Journal of China
