无形资产不能脱离有形资产单独使用,无形资产的价值实际上是垄断价值,在对无形资产评估时,必须充分考虑到这些特殊条件。无形资产使用上的特殊性,对无形资产的价值评估方法,形成了重要的约束条件。孤立地运用资产评估的三种方法,成本法、市场法、收益法,评定无形资产的价值,在实践上不可行,或必然存在重大的缺陷。本文主张在评定无形资产的价值时,综合运用资产评估的三种方法,成本法、市场法、收益法。 Intangible assets cannot be used separately from tangible assets. The value of intangible assets is actually a monopoly value. When evaluating intangible assets, these special conditions must be fully taken into account. The particularity of the use of intangible assets forms an important constraint on the valuation method of intangible assets. The use of the three methods of asset valuation in isolation, the cost method, the market method, the income method, and the assessment of the value of intangible assets are not practical in practice or necessarily have major flaws. This article advocates the three methods of comprehensive use of asset valuation when assessing the value of intangible assets: cost method, market method, and income method.