职称:讲师
单位:上海立信会计金融学院
部门:会计学院
主讲教师:方媛
教师团队:共3位
| 学校: | 上海立信会计学院 |
| 开课院系: | 会计学院(审计硕士教育中心) |
| 专业大类: | 资产评估 |
| 开课专业: | 资产评估 |
| 课程负责人: | 方媛 |
| 课程英文名称: | Cases of Intangible Assets Evaluation |
| 课程编号: | 110560214 |
| 学分: | 2 |
| 课时: | 48 |
《无形资产评估案例》课程是会计学院资产评估专业开设的资产评估专业课。主要阐明无形资产评估的基本理论、基本方法(包括基本操作技能)和评估规范。学生通过该课程的学习,掌握无形资产及其评估的基本理论和方法,包括收益法、市场法和成本法在各类无形资产评估中的应用;掌握常见无形资产评估的评估特点,包括专利权和专有技术评估、著作权评估、商标权和品牌价值评估、商誉评估等;掌握无形资产评估规范,培养良好的评估人员职业道德。 通过案例学习使学生能够加强对评估基本理论和方法的理解;提高评估方法在企业主要经济业务中的应用能力,建立起评估理论、评估方法、评估规范和无形资产经济业务之间的联系,逐步建立起职业自信。 The course of intangible assets evaluation case is a professional course of assets evaluation offered by the major of assets evaluation in the College of accounting. This course mainly expounds the basic theory, basic methods (including basic operation skills) and evaluation standards of intangible assets evaluation. Through the study of this course, students can master the basic theories and methods of intangible assets and their evaluation, including the application of income method, market method and cost method in various intangible assets evaluation, master the evaluation characteristics of common intangible assets, including patent and proprietary technology evaluation, copyright evaluation, trademark and brand value evaluation, goodwill evaluation, etc To cultivate good professional ethics of assessors. Through case study, students can strengthen their understanding of the basic theory and method of evaluation, improve the application ability of evaluation method in the main economic business of enterprises, establish the relationship between evaluation theory, evaluation method, evaluation standard and intangible assets economic business, and gradually establish professional self-confidence.
| 课程章节 | | 文件类型 | | 修改时间 | | 大小 | | 备注 | |
| 1.1 课程准备 |
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| 1.1.1 参考资料 |
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| 1.1.2 课前思考 |
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| 1.2 无形资产概述 |
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| 1.2.1 讲义 |
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| 1.2.2 课后思考 |
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| 1.2.3 推荐阅读 |
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| 1.2.4 课程思政 |
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| 1.3 无形资产评估概述 |
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| 1.3.1 讲义 |
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| 1.3.2 课后思考 |
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| 1.3.3 推荐阅读 |
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| 1.3.4 课程思政 |
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| 2.1 评估程序概述 |
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2023-10-30 | 1.39MB | ||
| 2.1.1 讲义 |
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| 2.1.2 课后思考 |
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| 2.1.3 推荐阅读 |
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| 2.1.4 课程思政 |
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| 2.2.1 讲义 |
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| 2.2.2 课后思考 |
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| 2.2.3 推荐阅读 |
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2023-10-30 | 171.50KB | ||
| 2.2.4 课程思政 |
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| 2.3.1 讲义 |
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| 2.3.2 课后思考 |
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| 2.3.3 推荐阅读 |
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| 2.3.4 课程思政 |
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| 3.1.1.1 讲义 |
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| 3.1.1.2 课后思考 |
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| 3.1.1.3 推荐阅读 |
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| 3.1.2.1 讲义 |
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| 3.1.2.2 课后思考 |
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2023-10-30 | 33.83KB | ||
| 3.1.2.3 推荐阅读 |
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2023-10-30 | 26.00KB | ||
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| 3.1.3.1 讲义 |
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2023-10-30 | 191.38KB | ||
| 3.1.3.2 课后思考 |
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| 3.1.3.3 推荐阅读 |
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2023-10-30 | 1.27MB | ||
| 3.1.4.1 讲义 |
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| 3.1.4.2 课后思考 |
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| 3.1.4.3 推荐阅读 |
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2023-10-30 | 1.35MB | ||
| 3.1.4.4 课程思政 |
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| 3.2.1 讲义 |
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2023-10-30 | 152.24KB | ||
| 3.2.2 课后思考 |
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| 3.3.1 讲义 |
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| 3.3.2 课后思考 |
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| 3.3.3 推荐阅读 |
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2023-10-30 | 1.54MB | ||
| 4.1 多期超额收益法案例 |
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| 4.1.1 讲义 |
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| 4.1.2 课后思考 |
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| 4.1.3 推荐阅读 |
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| 4.1.4 高阶探索 |
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| 4.2.1 讲义 |
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| 4.2.2 课后思考 |
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| 4.2.3 推荐阅读 |
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2023-10-30 | 1.31MB | ||
| 4.2.4 高阶探索 |
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2023-10-30 | 55.93KB | ||
| 4.2.5 课程思政 |
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2023-10-30 | 33.79KB | ||
| 5.1 项目要求 |
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| 5.2 超额收益法参考 |
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| 5.2.1 进度报告 |
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| 5.3 可比公司法参考 |
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| 5.3.1 进度报告 |
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| 5.4 往届项目实录 |
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2023-10-30 | 3.09MB | ||
| 6.1 著作权评估概述 |
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2023-10-30 | 3.84MB | ||
| 6.1.1 讲义 |
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2023-10-30 | 1.25MB | ||
| 6.1.2 著作权评估案例 |
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| 6.1.3 课后思考 |
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| 6.1.4 推荐阅读 |
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2023-10-30 | 1.21MB | ||
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| 6.1.5 课程思政 |
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2023-10-30 | 33.68KB | ||
| 7.1 专利权评估 |
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2023-10-30 | 83.69KB | ||
| 7.2 专有技术评估 |
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2023-10-30 | 52.14KB | ||
| 7.3 专利权评估案例 |
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2023-10-30 | 934.50KB | ||
| 7.3.1 课后思考 |
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2023-10-30 | 33.82KB | ||
| 7.3.2 推荐阅读 |
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2023-10-30 | 1.27MB | ||
| 8.1 商标权价值评估 |
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2023-10-30 | 196.59KB | ||
| 8.2 品牌资产价值评估 |
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2023-10-30 | 295.06KB | ||
| 8.3 商标权和品牌价值评估案例 |
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2023-10-30 | 786.21KB | ||
| 8.4.1 课后思考 |
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2023-10-30 | 33.68KB | ||
| 8.4.2 推荐阅读 |
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2023-10-30 | 1.73MB | ||
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| 8.4.3 高阶探索 |
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2023-11-06 | 1.66MB | ||
| 8.4.4 专家说 |
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2023-11-06 | 2.41MB | ||
| 8.4.5 课程思政 |
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2023-11-06 | 33.80KB | ||
| 9.1 商标资产评估指导意见 |
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2023-10-30 | 225.89KB | ||
| 9.2 数据资产评估指导意见 |
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2023-10-30 | 441.30KB | ||
| 9.3 体育无形资产评估指导意见 |
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2023-10-30 | 442.52KB | ||
| 9.4 文化企业无形资产评估指导意见 |
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2023-10-30 | 23.49KB | ||
| 9.5 著作权评估指导意见 |
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2023-10-30 | 295.38KB | ||
| 9.6 专利资产评估指导意见 |
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2023-10-30 | 16.54KB | ||
| 9.7 资产评估职业准则——知识产权 |
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2023-10-30 | 267.48KB | ||
| 9.8 无形资产评估准则 |
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2023-10-30 | 15.75KB |