无形资产评估的收益法研究.doc

摘 要 PAGE II PAGE 45 摘 要 二十世纪八十年代以来，随着经济金融化的不断发展和深入，西方发达工业国家开始重视无形资产评估，这意味着无形资产评估成为一个新兴领域。无论是无形资产评估理论，还是无形资产评估方法都被学术界和实务界高度重视，这种趋势值得我们学习。 随着市场经济的深入发展，我国逐渐开始重视无形资产评估理论，一些相关的研究文章不断见诸刊物。我国加入WTO之后，我们在无形资产评估方面研究的缺欠暴露无遗。但入关后我国产权交易市场更为活跃和规范，为无形资产评估的发展提供了更多的发展机遇。 但由于我国无形资产评估的发展时间不长，在评估理论上尚须深入研究，评估方法上需要进一步探讨。鉴于此，笔者选定了这个题目。本文对无形资产评估的收益法的研究只是想起到抛砖引玉的作用，以期唤起大家对无形资产评估理论、方法及其相关问题的研究兴趣。 在这篇文章中，笔者尝试将评估理论和方法进行总结和归纳，并且对收益法各参数的选取进行相关的探讨，全文分为四个部分： 第一部分 无形资产及无形资产价值 主要从无形资产的概念界定和特点、价值理论和无形资产价值的特殊性入手，为下文的论述做铺垫。 第二部分 无形资产评估的收益法的基础理论 主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。 第三部分 收益法的参数选取 主要论述收益法三个基本经济参数的选取。 第四部分 我国运用收益法存在的问题及解决对策 重点剖析我国运用收益法在选取参数时存在的问题，然后针对这些问题提出几点解决对策。 关键词：无形资产评估，收益法 ，参数 ABSTRACT ABSTRACT ABSTRACT From the 1980s, accompanied by development and deepening of economy, many western countries attached importance to Intangible Assets Valuation. This signifies Intangible Assets Valuation has become a new territory. Both the theories and the approaches on Intangible Assets Valuation have been paid much attention to by the acadamia and practice. The trend should be learned. With the development of market economy, our country has taken Intangible Assets Valuation seriously, merger and acquisition has happened more frequently than ever before. After our country entered into WTO,our disadvantage of Intangible Assets Valuation research have completely unmasked.But property exchange market tends to be livelier,Intangible Assets Valuation theory has more space to expand. The development of Intangible Assets Valuation is so short that both the theories and the approaches must be studied further.Based on this,the author chose the thesis.The studies on Income Approach of Intangible Assets Valuation volunteer to give an opinion so that others may follow suit. The essay is based on the theory and methods of Intangible Assets Valuation to do some research and analysis,especially arguing about Income Approach.It is divided into four parts: Part One:This part mainly introduces concept of i