无形资产是指不具有物质实体而以某种特殊权利或技术、知识等形态存在并发挥作用的资产。无形资产是企业的核心竞争能力的源泉,在企业资产中所占比例越来越大。在价值评估领域中,无形资产评估是一个难点,本文对传统的三种无形资产评估方法进行了简要的论述与评价。 An intangible asset is an asset that does not have the material substance but exists and functions in a special right or technology, knowledge and other forms. Intangible assets is the source of the core competitiveness of enterprises, accounting for an increasing proportion of corporate assets. In the field of value assessment, the evaluation of intangible assets is a difficult point. This article briefly discusses and evaluates the traditional evaluation methods of intangible assets.