【作者】 郝净；

【导师】 范莉莉；

【作者基本信息】 西南交通大学 ， 技术经济及管理， 2004， 硕士

【摘要】 搞好无形资产评估工作，是我国实施资产重组、资本运营和建立现代企业制度的迫切需要，也是管理好无形资产这种主要生产力要素的难点所在。而我国的无形资产评估起步较晚，评估方法中还存在一些问题需要研究和探讨。 本文首先对无形资产及其评估作了一些概括的介绍，进而针对三种常用评估方法中存在的难点问题进行了研究。研究工作包括(1)无形资产超额收益分析；(2)推荐成长曲线模型、灰色预测模型及改进灰色模型用于收益预测以提高评估科学性；(3)应用层次分析法改进常用评估方法——经验分成率法；(4)构建灰色层次关联度分析模型用于市场参照物的定量选取；(5)进行相应模型案例分析。 人力资源类无形资产县有其它类无形资产不具有的流动性，这种特殊的无形资产的评估也具有其特殊性。在分析既有评估模型基础上，本文构建了基于吸收马尔可夫链理论的整体人力资源评估的改进模型，并进行了案例分析。 商誉是一种不可确指无形资产，其评估中常采用超额收益本金化法，但这种方法对于多角化经营的企业、行业具有明显层次性的企业并不适用，本文改进了超额收益本金化法，并应用于具有明显规模层次结构的建筑企业商誉分析。 论文还分析了无形资产评估目的、价值类型、评估对象、既有数据、信息限制与无形资产评估方法的关系，以便于评估方法的选择。更多还原

【Abstract】 Qualified intangible assets appraisal is urgently needed in implementing the assets restructure strategies, acquiring satisfying capital operation result, and setting up the modern enterprise system. However, it is not long since researchers has begun studying intangible assets appraisal in our country, so there is still a lot of work to be studied and probed into.This thesis expounds the basic conception, characteristics of intangible assets and intangible assets appraisal firstly. Secondly, the thesis analyzes the difficult points of the three common approaches in intangible assets appraisal. The study includes: (1) summarizing the methods of economic income analysis; (2) applying the growing curve prediction model and grey model to income prediction; (3) introducing the theory of AHP to improve the useful method, that is, the empirical dividing rate method; (4) introducing the theory of Grey Hierarchical Correlative Grade in quantitative selection of the reference objects in market approach to improve the scientific nature of appraisal; (5) applying models to case analysis.Human resource is different from other intangible assets for its fluidity, so its appraisal method is different from other intangible assets. The thesis sets up a model to valuate the human resource by using the theory of Markov Chains with absorbable state in the fourth chapter. The model is tested by case analysis as well.Goodwill is a special intangible asset in that it can’t be transacted only between enterprises. The most useful method in valuation of goodwill is the capitalized economic income method, but this method is not suitable for the diversified enterprises. The thesis improves this method and applies the new model to building enterprise goodwill analysis.In the last chapter, the thesis summarizes the connection among purposes of intangible assets valuation, the type of the intangible assets, the limitation of information and the appraisal approach to guide the appraisal approaches selection.更多还原