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摘要: |
产成品评估的传统方法有市场法和成本法。但高技术产品有自身的特点,运用传统的方法对其评估存在致命的不足。从高技术产品自身的特点及市场法和成本法用于高技术产品评估中的缺陷两个方面入手,提出了对高技术产品评估的新方法。 |
关键词: 高技术产品 价值评估 产成品 市场法 成本法 资产评估 |
DOI: |
分类号:F224.5 |
基金项目: |
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Research into value estimation of high-technology products |
GU Yong-hong XU Chi
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Abstract: |
Manufactured goods valuation is an important part of assets valuation. The traditional valuation approaches to manufactured goods are market comparison approach and cost approach. Because of the proper characteristics of the high-technology products, the |
Key words: high technology,manufactured goods,valuation, |