期刊论文

中文

企业技术开发

1006-8937

2007

26

11

69-71+74

10.3969/j.issn.1006-8937-B.2007.11.022

本校为第一机构

文章在明确技术类无形资产及其特征的基础上,评述了传统评估方法的缺陷,进而提出了技术类无形资产评估方法的改进建议。

This article studied on the definition and characteristic of technological intangible assets, found out the shortages of the traditional evaluation method based on the intangible asset and put forward some improving suggestions about the evaluation method of te...