摘要
为了研究纺织企业无形资产评估方法,以H企业为研究对象,针对无形资产不同类别及评估方法适用性,采用市场法评估土地使用权和收益法评估商标权。结果表明,企业存在低估无形资产价值倾向,评估增值的主要原因为土地资源稀缺和土地市场活跃,及企业对注册商标的经营管理。对此,H企业未来应关注市场土地使用权价格变动,通过注册新商标,以区分不同产品。
To study the evaluation method of intangible assets of textile enterprises,H enterprise is taken as an example.According to the different categories of intangible assets and the applicability of assessment methods,the market approach is adopted to evaluate the land use right and the income approach is adopted to evaluate the trademark right.The results obtained by different evaluation methods all indicate that enterprises underestimate the value of intangible assets.The main reasons for the added value are the scarcity of land resources,the active land market,and the management of registered trademarks by enterprises.In the future,H enterprise should pay attention to the price change of land-use right in the market and register new trademark to distinguish different products.It is expected that the final evaluation conclusion can provide certain value reference for H enterprise and even the industry.
作者
丁燕琳
DING Yan-lin(Faculty of Economics and Management,Shangluo University,Shangluo 726000,Shaanxi)
出处
《商洛学院学报》
2020年第2期44-48,96,共6页
Journal of Shangluo University
关键词
无形资产
纺织企业
市场法
收益法
intangible assets
textile enterprises
market approach
income approach
