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超额收益法是目前无形资产评估中比较常用的一种方法,但实践中超额收益的测算存在着一定的问题,主要表现为方法本身与可利用的基础数据之间的匹配性不可靠。本文分析了造成超额收益法理论与实践脱节的基本原因及其表现,强调了这种方法在实践中的不适用性难以从根本上消除,提出超额收益方法体系需要进一步完善甚至彻底改革的观点。
The excess return method is one of the most commonly used methods in intangible assets evaluation. However, there are some problems in the calculation of excess return in practice, mainly because the matching between the method itself and the available basic data is not reliable. This paper analyzes the basic reasons and their manifestations of the theory of excess returns that are out of line with practice, emphasizes that the inapplicability of this method in practice is hard to eliminate fundamentally and proposes that the excess return method system needs to be further improved or even completely reformed.