In the part of economics theory , through introducing value theory and the theory of structure of value factors , the opinion is pointed that the appraisal value type of present value of revenue , present market value should be chosen and the valuation of intellectual assets should be paid more attention than other general assets such as labor and money 在经济学理论部分，通过对价值理论和价值要素构成理论的介绍，提出高新技术企业价值评估应选择收益现值、现行市价评估价值类型，并且在评估高新技术企业过程中，应以智力资本为主的生产要素进行评估分析，而其他诸如劳动、一般资本等生产要素的评估则相对次要。
The available wrv models such as shadow price model , marginal opportunity cost model , reproduction model , income present value model and supply - demand price model are introduced , and their principle , applicability , merits and demerits are analysed . and then , this paper discusses various factors which may have influence on wrv . finally , this paper establishes the fuzzy model of wrv 指出现有的影子价格模型，边际机会成本价格模型，再生产模型，收益现值模型，供求定价模型等水资源价值模型各自的模型原理、适用性及其优缺点，然后在此基础上论述有关因素对水资源价值的影响，指出水资源价值的模糊属性，构建了水资源价值模糊数学模型。
As intangible asset , intellectual property has great value . there are many uncertainty and illegibility during appraisal , the appraisal methods used now have some disadvantage , so in this paper , fuzzy multiple goals decision - making method model is applied to appraise intellectual property for helping the companies appraise its value properly 由于知识产权的价值评估具有较大的不确定性和模糊性,目前的价值评估方法- - - -收益现值法、成本法和现行市场法在处理不确定性问题上有很大弊端,文章建立了模糊评价模型对其进行评估,以便企业客观的评估其软件知识产权价值。
When discussing the methods of goodwi11 evaluation , we point out the disadvantages of the present eva i uat i on formu i a se i ect i on and the parameter confirmation , import and deepen the theory of corporate life cycle to the work of enterprise income forecast , furthermore put forward a new model of excessive capitalized earning method on goodwill evaluation , and i i luminate the main points in the appl ication of the new model 在探讨商誉评估方法时，本文针对现有评估方法公式选择与参数确定方面的不足，引入并深化企业生命周期理论，将其应用于企业收益预测，进而提出了一种商誉评估超额收益现值法新的定量模型，并对新模型应用中的要点予以说明。
Secondly in enterprise valuation cost method should proceed with book value of the financial statement , regard market value as adjusting orientation and reduce application range of cost method . when income method is adopted , four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase . b : net profit and net cash flow should be the majority of income volume 其次为：企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；采用收益法应以前期收益现值加后期收益额递增的分阶段收益模型，收益额以净利润、现金净流量为主，收益预测以企业未来发展潜力分析为前提的销售收入预测为主导，折现率坚持不低于无风险报酬率等四项原则，系数以回归方程的测算为主；市场法中参照物企业选取应以同行业企业为基准、扩大数据来源，注重评估比率可靠性验证、利用多种比率的配合等。
Thirdly , when the three primary valuation methods ( sales comparison , replacement cost , and income approach ) are applied to the vessels valuation , how to calculate its parameter is expounded in detail , in the course of determining the replacement cost ' s parameter - trie percentage of depreciation , this thesis adopts the fuzzy overall evaluation method 然后把三种典型的评估方法：市场价格比较法、成本法、收益现值法应用到船舶评估中。详细阐述了在把三种典型评估方法应用到船舶评估时，怎样确定三种方法中的参数。在确定成本法的参数成新率时，本文采用了模糊综合评判法。
The part of the third establish a price model of technique price - making referencing the list price model of the financial option on the basis of the investment valuation on the technique applied , and combine to design model , give some own way of thinking with solve the method , and find out the key factor of the technique price - making 第二部分探讨了定价中需要考虑的不同因素以及对企业决策定价的影响，得出实物期权应用于技术定价所需要的外部条件。第三部分借鉴b - s期权定价模型，在收益现值法的基础上建立了一个技术定价模型，并提出确定计价所需参数的思路和方法。
From the second to the fifth chapter such problems concerning state - owned property right are illustrated respectively as its definition , valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income . problems are raised with regard to the process of current property right system diversity in state - owned enterprises , such as the disagreement to the definition of state - owned property right , no standard of evaluation , imperfection of price fixing system and relative confusion of transfer income disposal and use . what ' s more , new solutions are offered : the probe into state - owned property right definition " changsha model " is confirmed positively ; two specific ways of quantification - - " the method of average growth rate of state - owned property right " and " the method of average cost of labor in market " ; the concept " present value of earnings " is applied to the property evaluation of receivable accounts , finished goods , invisible assets and so on ; the unjust in price fixing of state - owned property right can be avoided by improving property valuation methods , perfecting capital market especially property right trading market and bettering information publishing system ; as to the guarantee problem of human resources financial contribution , an original key is offered 第一章运用产权理论对国企产权多元化改革进行经济学分析；第二章至第五章主要围绕国有产权的界定问题、评估问题、定价问题、承接方的资金来源问题、转让收入的处置运用问题分别进行阐述，指出了当前国企产权多元化过程中存在着国有产权界定不统一、评估不规范、定价机制不完善、处置运用相对混乱等诸多问题，并提出新的解决思路：肯定国有产权界定“长沙模式”的积极探索意义，提出量化职工创造剩余价值的“国有资产平均增长率法”和“平均市场劳动成本法” ；将“收益现值”概念运用到对应收账款、产成品、无形资产等资产评估之中；应从完善资产评估方法、完善资本市场特别是产权交易市场和健全信息公开机制三个方面来解决国有产权定价不公问题；就人力资本出资的担保问题提出实际债务承担额(比例)应小于名义出资额(比例)的新思路，并认为人力资本市场上的交易价格应包括绝对出资额和相对出资额两部分。
In the practical use of the ipv , interest rates is supposed to be constant ; the flexibility of management can be hardly considered , which includes postponing mining , reducing or extending the corporation ' s scale . all the defects above , the ipv lead to underestimate the value of mineral resources assets easily 在实际运用中，收益现值法假定贴现率不变和无法考虑矿山企业经营者在经营管理中的灵活性? ?延迟生产经营、缩小或扩大生产经营规模等，这些缺陷导致它容易低估矿产资源资产价值。
