摘要无形资产是企业的一项综合性资源，企业人、财、物的管理能力、科学技术的开发能力、国际国内市场的经营能力均可通过无形资产体现出来。当代世界上取得成功的跨国公司无一例外不是与他们拥有大量的专利、专有技术、驰名商标、销售网络等无形资产有关。随着科学技术的发展和知识经济时代的到来，以知识形态为主的无形资产在企业生产经营中的作用越来越引起人们的重视。本文对企业无形资产的类别和特征入手，分析我国企业无形资产的现实意义，然后分析企业无形资产评估过程中存在的问题，提出对应的策略。关键词：企业；无形资产；评估AbstractIntangibleassetsareacomprehensiveresourceofenterprises.Themanagementcapabilitiesofenterprises,financesandmaterials,theabilitytodevelopscienceandtechnology,andtheoperationalcapabilitiesoftheinternationalanddomesticmarketscanallbereflectedthroughintangibleassets.Thesuccessfulmultinationalcompaniesinthecontemporaryworldarenotrelatedtotheirintangibleassetssuchaspatents,proprietarytechnologies,well-knowntrademarks,andsalesnetworks.Withthedevelopmentofscienceandtechnologyandthearrivaloftheeraofknowledgeeconomy,theroleofintangibleassetsdominatedbyknowledgeformsintheproductionandmanagementofenterpriseshasattractedmoreandmoreattention.Thispaperstartswiththetypesandcharacteristicsofintangibleassetsofenterprises,analyzesthepracticalsignificanceofintangibleassetsofChineseenterprises,andthenanalyzestheproblemsexistingintheprocessofevaluatingintangibleassetsofenterprises,andproposescorrespondingstrategies.Keywords:enterprise;intangibleassets;assessment目录1绪论.............................................................11.1研究背景及意义.............................................11.2国内外研究综述.............................................11.2.1国外研究现状.........................................11.2.2国内研究现状.........................................22概念界定及相关理论...............................................22.1无形资产的内涵.............................................22.2无形资产的类别与特征.......................................32.2.1非实体性.............................................32.2.2垄断性...............................................32.2.3时间性...............................................32.2.4价值形成的特殊性.....................................32.3无形资产评估的方式.........................................42.3.1成本法...............................................42.3.2市场法...............................................42.3.3收益法...............................................42.3.4实物期权法...........................................53广东交通科学研究院无形资产评估情况分析...........................53.1广东交通科学研究院简介.....................................53.2广东交通科学研究院无形资产概况.............................53.3广东交通科学研究院科学研究技术专利、商标权的管理...........73.4广东交通科学研究院无形资产管理存在的问题...................83.4.1企业的无形资产法律制度不健全.........................83.4.2企业的无形资产行政管理制度不完善.....................83.4.3企业的无形资产基本管理制度存在漏洞...................84无形资产评估中折现率确定方法......................................84.1无形资产折现率的主要确定方法................................94.2无形资产折现率确定方法的选择...............................104.3无形资产折现率确定方法的运用及发展.........................114.4关于折现率确定方法的优化与发展.............................124.4.1静态...
