CAJ | 학술논문

无形资产评估的准确与否直接影响无形资产的交易及其合理利用。无形资产评估是一种特殊资产的评估，其评估结果受无形资产的特征因素、经济因素、技术因素和市场因素等多种因素的影响，分析其影响因素对提高无形资产评估价值的准确性具有重要作用。
무형자산평고적준학여부직접영향무형자산적교역급기합리이용。무형자산평고시일충특수자산적평고，기평고결과수무형자산적특정인소、경제인소、기술인소화시장인소등다충인소적영향，분석기영향인소대제고무형자산평고개치적준학성구유중요작용。
The accuracy of intangible assets evaluation affects directly bargains and the rational use of intangible assets. Intangible assets evaluation is a kind of special asset, which is affected by characteristics factors, economic factors, technology factors, market factors and so on. Analysis of the influencing factors plays an important role in improving the accuracy of intangible assets appraisal value.