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技术类资产是知识型资产中的一个主要类型，主要包括专利权、专有技术、药品生产许可证等以实用技术为主体的各种资产。拥有并利用先进技术，是许多企业走向现代化的捷径之一。企业的发展壮大，往往与先进技术的取得、利用密不可分。具体说来，技术性资产的投资决策应包括以下若干层次。
技术类资产投资决策研究
【摘 要】
：
技术类资产是知识型资产中的一个主要类型，主要包括专利权、专有技术、药品生产许可证等以实用技术为主体的各种资产。拥有并利用先进技术，是许多企业走向现代化的捷径之一。企
【机 构】
：
安徽财贸学院会计系
【出 处】
：
技术经济
【发表日期】
：
2001年8期
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