| 摘要: |
| 针对绝大多数人头脑中尚无乡镇企业无形资产的概念，或者对其认识很模糊，导致我国许多地区乡镇企业发展还很不理想之实际，研究了乡镇企业无形资产的内涵，并从广义的角度研究了乡镇企业无形资产的范围、特征与作用，论述了对乡镇企业无形资产进行量化评估的必要性及其评估方法。 |
| 关键词: 乡镇企业，无形资产，资产评估 |
| DOI： |
| 分类号:F276.3 |
| 基金项目: |
|
| Incorporeal Asset of Township Enterises and Its Evaluation |
|
Ma Shanshui
|
| Abstract: |
| Most people know very little about or have a hazy understanding of the concept of the incorporeal assets of township enterprises,which leads to an unsatisfactry development of the township enterprises in many parts in China. In this paper,the incorporeal asset connotation and its scope,characteristics and function in a broad sense have been studied. Also,the necessity of quantification evaluation of the incorporeal asset of township enterprises and the evaluation measures have been put forward. |
| Key words: township enterprises,incorporeal asset.assets,evaluation |
