Study On The Problems And Measures Of Intangible Assets Evaluation For High-tech Enterprises

With the rapid development of modern technology, high-tech industry has become a cornerstone of economic development. Our country only relies on the development of high-tech industry can achieve the international competitiveness and overall strength of the national economy increase. High-tech enterprises are knowledge-intensive and technology-intensive economic entity, in this kind of enterprise intangible assets account for an important part. To quickly and effectively develop the high-tech enterprises requires scientific evaluation of the intangible assets.Evaluation of intangible assets in high-tech enterprise becomes more prominent in the evaluation of industry. However, there still exist many problems in China’s evaluation in this field, resulting in the loss of the intangible assets. Therefore find out the problems and measures of the evaluation of intangible assets in high-tech enterprises is necessarily.Firstly, on the basis of the domestic and foreign research status, the paper summarizes the related theories of sustainable development of the Intangible Assets Evaluation for High-tech Enterprises.Secondly, begins with the concept of the intangible assets, the paper analyzes the characteristics and the contents of the intangible assets, analyzes the characteristics of high-tech enterprises of our country and high-tech enterprises and analyzes the particularity of the intangible assets of high-tech enterprise evaluation of the work, expounds the evaluation of intangible assets in question, and from three angles of standards for the concept, evaluation of the evaluation methods for the analysis of these problems. Through the analysis of the problems and the ways to solve these problems, proposed the corresponding solution. On the side of the evaluation method, the paper introducing the option pricing model (Black-Scholes Option Pricing Model) to determine the value of intangible assets size, in the case of analysis of actual a high-tech enterprises, through the comparison of this method and the market approach to verify the practicability of this method.