随着市场经济的快速发展,无形资产在企业尤其是高新企业中占据举足轻重的作用。在资产转让、企业并购、拆分及企业股票发行上市等情形下,无形资产评估价值的合理性就变得尤为关键。为了提升无形资产评估的科学性和合理性,本文探索了无形资产价值评估中较为适用的收益法,并对其在实务操作中存在的具体问题及解决途径进行了具体分析。 With the rapid development of market economy, intangible assets play an important role in enterprises, especially high-tech enterprises. In asset transfer, mergers and acquisitions, mergers and acquisitions and corporate stock issuance and other circumstances, the valuation of intangible assets becomes more critical to the value. In order to enhance the scientific and reasonable evaluation of intangible assets, this article explores the more applicable income law in the valuation of intangible assets, and analyzes the specific problems and solutions in practical operation.