应重视无形资产的商誉价值李成，孙鹏云，赵国梁改革开放之初，外商在我国投资开始多以现汇为主，接着渐变为实物作价投资为主。还有的虽以现汇投资，但是企业所需设备由外商在国外采购，就在外商以设备作价投资中出现了一些问题。据有关资料统计，外商引进的设备普遍是低... Attention should be paid to the value of goodwill of intangible assets Li Cheng, Sun Pengyun, Zhao Guoliang At the beginning of the reform and opening up, foreign investors started to focus more on cash flow in China and then gradually changed into physical investment. There are some investment in cash, but the equipment needed by enterprises in foreign procurement, foreign investment in equipment in the price of some problems. According to statistics, the introduction of foreign equipment is generally low ...