一、资产评估对发展风险投资意义重大 资产评估是评估人按照特定目的,遵循法定或公允的标准和程序,采用科学方法,对被评估资产现时价值进行评定和估算的过程,其主要目的是把企业的资产和资产使用权作为商品确定其交换价值。资产评估不仅考虑企业有形资产,还考虑企业无形资产,不仅考虑资产本身的价值,还要进一步考虑资产使用后可获得的收益及其时间价值。 资产评估会在很多方面对发展风险投资产生影响。 1.资产评估在某种意义上降低投资者投资风险 投资于高科技产业的风险资金必须具备以下四个条件:1)风险资金必 I. Valuation of Assets Valuations for the Development of Venture Capital Assets Valuation is the process by which appraisers assess and estimate the current value of assets under assessment according to statutory or fair standards and procedures and using scientific methods. Its main purpose is to The asset and asset use rights of an enterprise determine its exchange value as a commodity. Assets assessment considers not only the physical assets of the enterprise, but also the intangible assets of the enterprise, not only considering the value of the assets themselves, but also further considering the gains and their time value available after the assets are used. Assets assessment will affect the development of venture capital in many ways. 1. Assets assessment in a sense to reduce the risk of investor investment Venture capital investment in high-tech industries must have the following four conditions: 1) the risk of capital will