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随着改革开放的不断深入和发展,企业财产评估问题已提到重要议事日程。由企业技术成果和知识结晶所形成的无形资产的计价问题,则是财产评估中的重要课题。一、无形资产的构成及主要内容无形资产主要是由知识产权和专有技术构成的,也包含一些为保证提供运用条件的特种权利和必要的费用支出。所谓知识产权,是指经济法规所赋予的知识产权人,对其智力发明创造的科技成果,在一定时间和一定范围内所享有的独占权利,如专利权、版权等。所谓专
With the continuous deepening and development of reform and opening up, corporate property assessment has been mentioned on the agenda. The valuation of intangible assets formed by the technological achievements of enterprises and the crystallization of knowledge is an important issue in property assessment. I. Composition and main contents of intangible assets Intangible assets are mainly composed of intellectual property rights and proprietary technologies, and also include special rights and necessary expenses to ensure the provision of operating conditions. The term “intellectual property rights” refers to intellectual property rights granted by economic laws and regulations, and the exclusive rights enjoyed by scientific and technological achievements of intellectual inventions and creations within a certain period of time and within certain limits, such as patent rights and copyrights. The so-called special