作　　者： ; ;

机构地区： 华南理工大学理学院数学与应用数学系

出　　处： 《系统工程理论与实践》 1997年第6期117-126,共10页

摘　　要： 根据资产评估理论，按照我国有关法规、政策与高校实际，参照国际惯例的做法，建立我国高校国有可确指无形资产评估模型，提出了一系列具体评价方法。 According to the theory of appraisal in this paper,the appraisal models for the state holded specified intangible assets of the colleges and universities of our country are presented, and a set of appraisal approaches are proposed. These researching works are also based on the relevant statutes and policies, refered to the international usual practice and linked up the specific situation.In addition, there is a corresponding software attached to this project.This software is compiled in Foxpro.

关 键 词： 高校 国有资产 无形资产评估 收益法

领　　域： [经济管理]