本文将资产评估对象界定为有一定经营历史、较为成熟的企业价值评估。通过测算企业未来收益增长率、固定资产投资增长率和一般劳动投入增加速率,确定了一种基于劳动价值论的经济增长模型下的企业无形资产价值评估模型,并通过与企业实物资产的价值相和从而得到企业整体评估价值。从而在一定程度上解决了当前企业价值评估中对于无形资产评估方法论上的缺陷,对于准确评估企业价值具有一定的参考作用。 This article defines the object of asset appraisal as having a certain business history and a more mature enterprise valuation. By calculating the growth rate of future earnings of enterprises, the growth rate of fixed asset investment and the rate of increase of general labor input, a valuation model of intangible assets under the economic growth model based on labor theory of value was established. And thus get the overall value of the enterprise assessment. To a certain extent, this method solves the methodological defects of intangible assets valuation in the current enterprise value assessment and has certain reference value for accurately evaluating the value of the enterprise.