Research Of Valuing Internet Intangible Assets

In 2009, the market of internet is still having a rapid development. According to the investigation of China Internet Network Information Center, the users of internet is up to 384 million, increasing 28.9% and the internet penetration is 28.9%, reaching to the average of the world level. At the same time,the nomber of internet enterprises are growing fast. So this paper is aim to find out the method of valuing the intangible assets base on the internet enterprises.This paper contains 7 parts:the first part introduce the background of the research, prblem, objective, meaning of the research and the method of the research; the second part definate the internet intangible assets basing on the accounting thoery; the third part of the paper compare the method of valuing the internet intangible assets of foreign contries with China and hope to find a good way to valuing the internet intangible assets; the fourth part of the paper introduce the idea of valuing the internet intangible assets deeply; the fifth part of paper construct the model of valuing the internet intangible assets; the sixth part of the paper introduce the mothed of valuing the internet intangible assets by a case; at last,the paper summarize the conclusion of the research and give some advices of using the mothed which introduce in the paper.The method of valuing the internet intangible assets which introduce in the paper: use present earning value method to get total value of the internet enterprise; next, use AHP approch to break up the total intangible of the internet enterprise, and then value the internet intangible assets of the internet enterprise.