以自创无形资产的计量与估值为研究对象。根据资产评估的一般原理和自创无形资产特殊性,考虑到自创无形资产计量与估值的目的,提出无形资产的计量与估值可以采用静态和动态两类计量方法,进行了举例说明。同时在展望中提出经济的泡沫会导致自创无形资产评估的泡沫。 Taking the measurement and valuation of self-made intangible assets as the research object. According to the general principle of assets appraisal and the particularity of self-made intangible assets, taking into account the purpose of the measurement and valuation of self-made intangible assets, this paper presents two kinds of static and dynamic measurement methods for the measurement and valuation of intangible assets. At the same time in the outlook put forward the economic bubble will lead to self-evaluation of intangible assets bubble.