一、无形资产评估的目的、对象和标准无形资产是指特定主体占有的不具有独立实体,对生产经营持续发挥作用的经济资源。有可确指的和不可确指的两大类。不可确指的无形资产是商誉,只能通过整体资产评估的途径来估价。可确指的无形资产可分为知识产权,如专利、商标权、服务标志等,对物产权,如土地使用权、矿业权等;以及专有技术。对物产权的评估实际上是对物权的承担者——实物资产进行评估。余下知识产权和专有技术的评估是本讲所需介绍的问题。 I. Objectives, objects and standards of intangible assets assessment Intangible assets are economic resources that are occupied by certain entities and do not have independent entities and continue to play a role in production and operations. There are two categories that can be identified and cannot be identified. Unassignable intangible assets are goodwill and can only be valued through the assessment of overall assets. The intangible assets that can be referred to can be divided into intellectual property rights, such as patents, trademark rights, service marks, etc., property rights to objects, such as land use rights, mining rights, etc.; and proprietary technologies. The assessment of property rights is actually an assessment of the physical assets of the real property holders. The assessment of the remaining intellectual property and know-how is an issue that needs to be introduced in this lecture.