the value of its shell is the immaterial assets increased after it comes into the market; it has such characters as rarity, continuous financing function, policy support and good brand visualization.
上市公司壳的价值是公司上市之后的无形资产增值的一部分,具有稀缺性、持续融资功能、资本高价定位、政策扶持、良好的品牌形象等特性。
nevertheless, they do not have their corresponding particularity in the accounting arrangement of the immaterial assets and therefore, demand urgent improvement.
而目前高新技术企业在无形资产的会计处理上却没有体现其应有的特点,因而亟需加以改进。
get into knowledge-based economy for ages, the immaterial assets has become the motive and source that government and business enterprise keep on a development.
进入知识经济时代,无形资产已成为政府和企业持续发展的动力和源泉。
take the gauge of in the value in the process, involve the tangible assets evaluation , the immaterial assets evaluation, the finance calculate, the time value of the future cash flow certain etc.
在价值评估过程中,涉及有形资产评估、无形资产评估和财务评价、财务测算、未来现金流的时间价值确定等。