| 期权定价理论在无形资产评估中的应用 |
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| 引用本文： | 李希胜.期权定价理论在无形资产评估中的应用[J].森林工程,1999(5). |
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| 作者姓名： | 李希胜 |
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| 作者单位： | 南京林业大学 |
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| 摘 要： | 无形资产评估对于企业的发展、经营、管理、决策等具有重要的意义。传统的无形资产评估法虽然很简单,但较粗糙。本文谨对传统的评价方法做以简单介绍。并将国际上最新的“期权理论”应用到无形资产的评估中,以寻求对无形资产评估正确合理的评估方法。
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| 关 键 词： | 无形资产 传统方法 期权理论 评估 |
Application of expectant rights theories to assess non -visible capitals |
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| Li,Xisheng.Application of expectant rights theories to assess non -visible capitals[J].Forest Engineering,1999(5). |
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| Authors: | Li Xisheng |
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| Institution: | Li Xisheng |
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| Abstract: | To assess non-visible capitals is important for the development, management and decision of enterpises. The author introduces and compares the traditional ways to assess the non-visible capitals and the expectant rights theories to them. |
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| Keywords: | Non-visible capitals Traditional ways Expectant rights theories Assess |
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