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近年来金融企业的价值发现和评估已成为政府和资本市场相关利益群体高度关注的热点问题。笔者认为,对处于转轨经济中的我国金融企业的价值评估需要深入思考包括评估假设、无形资产结构演变和非常规无形资产界定在内的系列问题。本文主要就非常规无形资产界定的问题进行了分析,希望对于金融企业价值评估能提供一些有益借鉴。
In recent years, the value discovery and evaluation of financial enterprises has become a hot issue that is of great concern to the relevant interest groups in the government and capital markets. The author believes that the evaluation of the value of China’s financial enterprises in the transitional economy need to think in depth, including the assessment of assumptions, the evolution of the structure of intangible assets and the definition of unconventional intangible assets, including a series of issues. This article mainly analyzes the problems defined by unconventional intangible assets, and hopes to provide some useful references for the valuation of financial enterprises.