Research On Assessment Method Of Corporate Intangible Assets

In the era of knowledge-driven economy nowadays,"science and technology are the greatest productivity". Accordingly, the significance of technological assets assessment is growing daily. However, looking at the overall domestic assets assessment market, the development is imperfect, and the operation is substandard. At the same time, technological assets have the characteristics of value-creativity, disposal production, uncertainty of producing profit and vague costs and expenses; it is comparatively difficult to assess its value. Methods have been created by criterions, regulations and laws to assess technological assets domestically and internationally. There are also numerous assessment models applying to various cases. And each model has its own characteristic. However, there are disadvantages by using models. Models might not be reasonable and practical and conclusions tend to lack sufficient evidence.The paper firstly describes the basic theories and methods of technological assets assessment combining the characteristics of technological assets; then discusses the existing assessment methods and focus on the disadvantages of them. According to the theory of IPD flow, corporate technological assets are divided into un-commercialization and commercialization. By comparing with these two categories, the paper explains how to use different kind of assessment methods to evaluate different technological assets.In the end, a real-life case of technological assets assessment is applied to illuminate the author's own ideology.