摘要
无形资产价值评估是企业并购中资产评估工作的重要组成部分。但要准确估算企业无形资产的价值,现行的评估方法存在很多弊端,借鉴期权定价理论,从无形资产具有期权特性出发,来评估无形资产价值的,并通过实证分析对其科学性进行检验。
Value assessment of intangible assets is an important component of property assessment in enterprise merger ＆ acquisition. But to measure the value of enterprise＇s intangible assets accurately, the current assessment methods have many disadvantages. This paper researches on using options pfidng model to assess the value of intangible assets by analyzing option characteristics of intangible assets and verifies its scientific character by demeustration analysis.
出处
《商业研究》
北大核心
2006年第18期123-126,共4页
Commercial Research
关键词
企业并购
无形资产
期权定价
enterprise merger ＆ acquisition
intangible assets
option pricing
