| Qualified intangible assets appraisal is urgently needed in implementing the assets restructure strategies, acquiring satisfying capital operation result, and setting up the modern enterprise system. However, it is not long since researchers has begun studying intangible assets appraisal in our country, so there is still a lot of work to be studied and probed into.This thesis expounds the basic conception, characteristics of intangible assets and intangible assets appraisal firstly. Secondly, the thesis analyzes the difficult points of the three common approaches in intangible assets appraisal. The study includes: (1) summarizing the methods of economic income analysis; (2) applying the growing curve prediction model and grey model to income prediction; (3) introducing the theory of AHP to improve the useful method, that is, the empirical dividing rate method; (4) introducing the theory of Grey Hierarchical Correlative Grade in quantitative selection of the reference objects in market approach to improve the scientific nature of appraisal; (5) applying models to case analysis.Human resource is different from other intangible assets for its fluidity, so its appraisal method is different from other intangible assets. The thesis sets up a model to valuate the human resource by using the theory of Markov Chains with absorbable state in the fourth chapter. The model is tested by case analysis as well.Goodwill is a special intangible asset in that it can't be transacted only between enterprises. The most useful method in valuation of goodwill is the capitalized economic income method, but this method is not suitable for the diversified enterprises. The thesis improves this method and applies the new model to building enterprise goodwill analysis.In the last chapter, the thesis summarizes the connection among purposes of intangible assets valuation, the type of the intangible assets, the limitation of information and the appraisal approach to guide the appraisal approaches selection. |
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