Research On Evaluating Method Of Intangible Assets And Application

The intangible assets are an important component in enterprise's assets, is a kind of indispensable economic key elements in enterprise's production and management. Assessing intangible assets value can reflect enterprise's assets value truly, and can show the technological strength of enterprise's economy and power of the competitive power, and it is to evaluate the prerequisite of the value of the intangible assets accurately to adopt the suitable assessment method. With the arrival of the era of knowledge-driven economy, the intellectual property rights created by oneself, goodwill, human capital intangible assets are pai4 attention to more and more by the enterprise, and increase day by day too in the proportion that enterprises account for .It is very important for enterprises to choose the correct evaluation method.On the basis of theoretical research of the intangible assets, firstly this thesis carries on research to the credit problem of achieving the intellectual property right by oneself and have proposed the imagination of improving to the credit current situation that has achieved the intellectual property right by oneself at present; secondly this thesis study goodwill assess method, because income method and cutting method have defect while assessing the goodwill, and propose to apply the linear programming method on goodwill evaluation; last this thesis value set workforce training very often applying the method of resetting cost to make people realize intangible assets value of manpower capital and how to evaluate.This thesis takes the both methods of theories research and application design, have put forward relevant views and opinions on the theory and practice of intangible assets evaluation, and have certain reference for the development of the theory and practice of intangible assets evaluation.