China Evaluation Of Intangible Assets And Its Income Approach Study

Under the background of modern scientific and technological development, invisible asset appears to be more active than visible assets. Generally, the amount of invisible assets can reflect its owner's abilities of science and technology as well as the ability of intellecual and culture. Invisible assets are an important part of enterprise capital and also a necessary economic element during the running of enterprise. Under the condition of market economy, the evaluation of the invisible assets are based on our country's long period capital management practice, and present economic knowledge and mathematical methods provide a way for establishing and evaluation system which is suitable to It's own value. With the further development of marketing economy, our country gradually keep a close eye on invisible assets evaluation theory. Some related research articles are on publication again and again. After the entering of WTO, our shortcomings on invisible assets evaluation become more and more clear, and it's easy to see the phenomenon about the ignorant and false evaluation (about /of) the invisible assets. Exchanging market about property rights, however, become more active and normal in our country, it gives more opportunities for the development of the invisible assets. The goal of this article is to find an effective way for realizing invisible assets correctly and evaluating reasonably. The key problem of this article is to deal with the reasonable methods about the invisible assets evaluation. First, it concerns about the recognition of the invisible assets, existing form and area of the invisible assets. Second, the writer try to summarize and induce the evaluation methods and theories . Meanwhile, go further into the choosing of parameter on profit, in order to explore an evaluation method about invisible assets, which will be suitable to our country's special economic condition .