Computer Software Assessment Study

With the development of our society and the improvement of scientific and technology, the software industry has been ongoing leap-forward development, software has immerged in every aspect of the national economy and everyday'life. On the same time, transaction of software has developed quickly. On one side, the software enterprises have researched and developed a great deal of different software to serve the national economy and every day's life. On the other side, as part of enterprise's property, software has been more and more used in the merge and acquisition, investment and reform of enterprises. As the exchange of software becoming more and more frequently, to estimate software's value reasonably and truly is of great importance in the product market and capital market.For the reason that the start of software industry was later than that in western countries, and the neglect of the property right, the valuation industry of our country set to lately and grew slowly. The research of software valuation fell behind western country greatly.But to help the exchange of software in product market and capital market, make the transaction more reasonable, found a general value criterion, valuation standard on software should be established emergently.So, considered as a method to estimate the value of software, software valuation has been more and more used in software exchange, sales, investment, etc, which can help the software take part in the market economy.Firstly, main content and standpoints of the thesisThe thesis is about the theory and method of software valuation. It began with the theory of the intangible assets, through analyzing the...