1、of 16 session brought to adhere to people-oriented, all-round, coordinated and sustainable scientific development view, promoting economic and social and human development. The core of the scientific Outlook on development is people-oriented. Implement the scientific concept of development and first
2、 implementation of people-oriented requirements. Office of the Party Committee of this years work, we have to firmly establish the idea of people-oriented philosophy, richness of understanding the people-oriented, seriously implement people-oriented requirements correctly grasping the practice of pe
3、ople-oriented, through people-oriented “three services“ working process, pushing the city Party Committee Office work to a new level. Investee (b) investee by people-oriented, in the final analysis is centred, human premise, a human-powered, human purpose. People-oriented thinking long. As early as
4、the spring and Autumn period of more than 2000 years ago, Qi Guan Zhong: “overlord of the beginning, and people-oriented. Principle of the solid. “For thousands of years, traditional Chinese political culture there is a wide variety of people-oriented thought. Pan Gengs “people“ to the Duke of Zhous
5、 “protect“ and then to Confucius “man“, from his “your KingLight “to the idea of“ Grand boat water “and then to advocate since the Han and Tang dynasties“ nation “, these useful idea is, is the country of the people, political sources. The rulers of “people“, the “San Zhi bei yan“; the rulers of “th
6、in people“, then “died suddenly“. The West ever since the Renaissance, it is because of the rise of humanism, really started to self awareness, self discovery and self-reflection. Predecessors in criticism of Marx and Engels thought on the basis of the outcome of, according to the great discovery of
7、 historical materialism, reveals the true nature of human existence, the ideology was essential and strongly suggests, as provided. In 1894, the Engels from Marxs writings, singled out his favorite passage for the new century weekly solemn inscriptions: “there, the free development of each is the fr
8、ee development of all people“. In modern society, people-oriented thinking more and more attention. People generally regard it as a kind of economic and social development, a principle, a requirement, as a need to maintain the interest of the people of, a pursuit, a purpose. This idea was praised, w
9、ith the profound connotation and practical significance. Investee 1. people answering epistemological questions and answered the questions of methodology. People contains a profound philosophical, epistemological and methodological significance of science. Known as epistemology, refers to the theori
10、es on the relationship between knowledge and practice. In the view of Marx and Engels, “man is mans world, is the State, society, and history writers and characters. “In other words, the world is one world, society is human society. We know the society, starting from the people to observe; we know t
11、he practice, from the people to study; we knew Office work, from the people who set out to explore. Ignoring this, will she seekend to form a proper understanding. Methodology refers to methods of knowing the world, transforming the worlds theory. Historical materialism tells us that social developm
12、ent, leave is impossible; all social progress, leaving people unable to achieve. We do anything, must first of all take into account the human factor, to find ways to give full play to the initiative and human creativity, mobilizing peoples enthusiasm. This is the result of numerous historical pract
13、ice of most of the scientific method. Emperor Taizong“The world of excellence into my opponent“ and “Zhenguan rule“, Qing Zeng Guofan to “more aides for the first prerequisite“ Zhong XING Ming Chen, are insisting on methodology of successful models. Promoting the reform and development, construction
14、 of well-off, more demands that we as a people-oriented scientific method. We do work in the countryside, it is necessary to put farmers first we engage in State-owned enterprise reform, we must regard expanding employment as an important goal we created urban, optimization-Habitat environment must
15、be pursued. Promotion Office, too, only mans subject status, to achieve rapid development. Investee 2. people who responded to the question, and replied to questions depending on who. Who issues, is concerned with the problem of the ruling party; depending on who issues are questions relating to the
16、 source of power of the ruling party. Look at the trend of the world, throughout the ages, no partys fate was not to be dominated by people, no Albert is not driven by the people of a nation. Our party has always attached importance to people, caring for people, his people as the coldest winter, par
17、ents of people as their own, but there were also some in adhere to people-oriented bias, war “sufan expansion“ peacetime “cultural revolution“, has caused a great loss to the revolution and construction. Through history, our party proved that when people, caring for people, and along the way there i
18、s a powerful force; when to ignore peoples thinking, to ignore the interests and needs of the people, the partys cause will suffer setbacks. People-oriented, power for the people, this is the most fundamental rules governing laws, large and small, every aspect is also ruling is the most essential re
19、quirements. Set up the people-oriented concept of governance, requires us to establish the main position, everything for the masses, rely on the masses, and consciously do right for the people, show concern for the benefit of people and bring benefit to the people, real people as masters of the coun
20、try, construction of the main body and the cause of main. From this perspective, adhere to the people-oriented and that is power for the people is to uphold the mass viewpoint and the mass line of the party. Office work is serving the overall work of the party. Only around the service objects, servi
21、ce, relying on the service principal to the service in order to Shun Water push the boat, a long-term perspective, creating impressive performance. Investee 3. people responded to a question of values, again answering Outlook on questions. Values and Outlook are an organic unity, and Outlook对按性质进行无形
22、资产分类的探讨信息分类： 理论前沿 加入时间： 2001 年 12 月 1 日 12:18文章出处： 评估专家网 文章作者： 丁 钰本文被选入了无形资产研究全国第二届无形资产理论与实务研讨会论文集中国财政经济出版社 2001 年 3 月。对按性质进行无形资产分类的探讨指导教师：王景升作 者：丁 钰当今世界，科学技术飞速发展，生产方式的进步日新月异，一日千里。作为资产的一种，无形资产正以崭新的面貌进入世界，成为推动生产力发展和社会进步的一支生力军。在生产领域，无形资产正在逐渐取代有形资产的位置，成为企业资产的重要组成部分。但是，由于种种原因，我国的无形资产评估理论还是很不完善，远远不能满足实际工
23、作的需要。在无形资产评估的基本理论中，还存在着许多疑点和值得讨论的问题。在这里笔者拟就一种比较流行的无形资产分类方法谈一些自己的观点。一、 按性质对无形资产的分类无形资产的情况复杂多样，对无形资产的分类方法也是多种多样，分类角度和分类标准也各不相同。一种比较流行的分类是按无形资产的性质对其分类。（一） 、流行的观点流行的观点是按性质将无形资产分为四类：、知识型无形资产。主要包括：专利权、非专利技术、计算机软件、著作权（版权） 、商标权等。、权利型无形资产。主要包括：土地使用权、许可证、特许经营权、专利权等。、关系型无形资产。主要包括：顾客名单、销售网络、有组织的员工等。、其他无形资产。指不包括
24、在上述三类无形资产中的无形资产，如商誉等。笔者认为，这种观点有其不妥之处，所以，总结个人看法，提出以下分类。（二） 、作者的观点我认为，按性质无形资产应当分为三类：、 权利型无形资产：包括专利权、非专利技术、计算机软件、著作权（版权） 、商标设计、土地使用权、开矿权、租赁经营权、特许经营权、专营专卖权、许可证、优惠融资条款等。、 关系型无形资产：包括顾客名单、销售网络、有组织的员工等。 （关系型无形资产也可以称为“管理型无形资产” ）、 经营效果型无形资产：包括产品商标权（品牌）和商誉。二、 两种分类的比较与分析从第一部分可以看到，笔者按性质将无形资产分为三类。其中，第一类（权利型无形资产）基
25、本上是将流行分法的第一类（知识型无形资产）剔除商标权后与第二类（权利型无形资产）合并，统称为“权利型无形资产” ；第二类（关系型无形资产）基本上与流行分法的第二类相同，但笔者认为还可以将之称为“管理型无形资产” ；of 16 session brought to adhere to people-oriented, all-round, coordinated and sustainable scientific development view, promoting economic and social and human development. The core of the scie
26、ntific Outlook on development is people-oriented. Implement the scientific concept of development and first implementation of people-oriented requirements. Office of the Party Committee of this years work, we have to firmly establish the idea of people-oriented philosophy, richness of understanding
27、the people-oriented, seriously implement people-oriented requirements correctly grasping the practice of people-oriented, through people-oriented “three services“ working process, pushing the city Party Committee Office work to a new level. Investee (b) investee by people-oriented, in the final anal
28、ysis is centred, human premise, a human-powered, human purpose. People-oriented thinking long. As early as the spring and Autumn period of more than 2000 years ago, Qi Guan Zhong: “overlord of the beginning, and people-oriented. Principle of the solid. “For thousands of years, traditional Chinese po
29、litical culture there is a wide variety of people-oriented thought. Pan Gengs “people“ to the Duke of Zhous “protect“ and then to Confucius “man“, from his “your KingLight “to the idea of“ Grand boat water “and then to advocate since the Han and Tang dynasties“ nation “, these useful idea is, is the
30、 country of the people, political sources. The rulers of “people“, the “San Zhi bei yan“; the rulers of “thin people“, then “died suddenly“. The West ever since the Renaissance, it is because of the rise of humanism, really started to self awareness, self discovery and self-reflection. Predecessors
31、in criticism of Marx and Engels thought on the basis of the outcome of, according to the great discovery of historical materialism, reveals the true nature of human existence, the ideology was essential and strongly suggests, as provided. In 1894, the Engels from Marxs writings, singled out his favo
32、rite passage for the new century weekly solemn inscriptions: “there, the free development of each is the free development of all people“. In modern society, people-oriented thinking more and more attention. People generally regard it as a kind of economic and social development, a principle, a requi
33、rement, as a need to maintain the interest of the people of, a pursuit, a purpose. This idea was praised, with the profound connotation and practical significance. Investee 1. people answering epistemological questions and answered the questions of methodology. People contains a profound philosophic
34、al, epistemological and methodological significance of science. Known as epistemology, refers to the theories on the relationship between knowledge and practice. In the view of Marx and Engels, “man is mans world, is the State, society, and history writers and characters. “In other words, the world
35、is one world, society is human society. We know the society, starting from the people to observe; we know the practice, from the people to study; we knew Office work, from the people who set out to explore. Ignoring this, will she seekend to form a proper understanding. Methodology refers to methods
36、 of knowing the world, transforming the worlds theory. Historical materialism tells us that social development, leave is impossible; all social progress, leaving people unable to achieve. We do anything, must first of all take into account the human factor, to find ways to give full play to the init
37、iative and human creativity, mobilizing peoples enthusiasm. This is the result of numerous historical practice of most of the scientific method. Emperor Taizong“The world of excellence into my opponent“ and “Zhenguan rule“, Qing Zeng Guofan to “more aides for the first prerequisite“ Zhong XING Ming
38、Chen, are insisting on methodology of successful models. Promoting the reform and development, construction of well-off, more demands that we as a people-oriented scientific method. We do work in the countryside, it is necessary to put farmers first we engage in State-owned enterprise reform, we mus
39、t regard expanding employment as an important goal we created urban, optimization-Habitat environment must be pursued. Promotion Office, too, only mans subject status, to achieve rapid development. Investee 2. people who responded to the question, and replied to questions depending on who. Who issue
40、s, is concerned with the problem of the ruling party; depending on who issues are questions relating to the source of power of the ruling party. Look at the trend of the world, throughout the ages, no partys fate was not to be dominated by people, no Albert is not driven by the people of a nation. O
41、ur party has always attached importance to people, caring for people, his people as the coldest winter, parents of people as their own, but there were also some in adhere to people-oriented bias, war “sufan expansion“ peacetime “cultural revolution“, has caused a great loss to the revolution and con
42、struction. Through history, our party proved that when people, caring for people, and along the way there is a powerful force; when to ignore peoples thinking, to ignore the interests and needs of the people, the partys cause will suffer setbacks. People-oriented, power for the people, this is the m
43、ost fundamental rules governing laws, large and small, every aspect is also ruling is the most essential requirements. Set up the people-oriented concept of governance, requires us to establish the main position, everything for the masses, rely on the masses, and consciously do right for the people,
44、 show concern for the benefit of people and bring benefit to the people, real people as masters of the country, construction of the main body and the cause of main. From this perspective, adhere to the people-oriented and that is power for the people is to uphold the mass viewpoint and the mass line
45、 of the party. Office work is serving the overall work of the party. Only around the service objects, service, relying on the service principal to the service in order to Shun Water push the boat, a long-term perspective, creating impressive performance. Investee 3. people responded to a question of
46、 values, again answering Outlook on questions. Values and Outlook are an organic unity, and Outlook笔者所分的第三类是将产品商标权（而不是笼统的“商标权” ）和商誉归为一类，称为“经营效果型无形资产” 。具体分析如下（一） 、由“技术的价值”产生的问题有一种提法人们经常使用，也为人们所普遍接受。那就是所谓的“评估技术的价值” 。在无形资产评估的具体实践中，人们也常常会接触到这样的说法，即“55 企业以价值 55 元的专利技术折合等值的货币资金投资入股” ， “企业拥有价值 55 元人民币的”等等。
47、人们普遍认为，一项技术类无形资产的价值也就是企业因拥有技术而给企业带来的收益和实惠的货币表现。笔者认为，以上的看法中存在着曲解。事实上，在进行技术类无形资产有关价值的评估时，应当分清“技术的价值” ， “技术所有权（产权）的价值”和“技术使用权的价值”三个概念。首先假定不考虑无形资产的使用情况，认为所评价的技术均处于最佳使用状态。1、 技术的价值从某项技术的形成成本和带来收益两个角度考察。、 形成成本一项技术的产生从宏观角度讲是社会生产力水平整体进步的结果；从微观角度来看，新技术的产生又是在某个具体的生产单位支付了一定的代价后最终获得的。按照流行的说法，企业自创技术的成本应当等于开发研制人员的
48、工资、开发研制涉及的试验费用等之和。姑且先不考虑我国企业支付给技术人员的工资是否合理（事实上是不合理的） ；实际上，单独企业开发研制工作成功的背后，有大量同类的开发研制工作在该企业之外正同时地进行着。单一生产单位所支付的成本只是技术形成成本的组成部分，该项技术的实际形成成本中至少还要包含社会其他生产单位支付的机会成本。对于单一生产单位而言，其支付的代价只是形成了企业相对垄断支配该项技术的权利（也就是对该技术拥有直接的产权） 。带来收益当使用收益法来评价一项技术的价值时应当注意，该项技术能够带来的收益不能仅仅局限于首先使用该技术的生产单位在应用该技术后获得的好处，而应当是在应用该技术后，为全社会
49、带来的社会必要劳动的节约。当然，前提是该技术在社会上并未完全普及，仍然存在由于垄断带来的超额利润。在技术实现了完全普及后，社会生产力就实现了“一次进步” ，社会必要劳动时间的内涵也将随之变化，技术的价值也会随之降低，甚至会降为零或负值。反映在生产中就是该项技术带来的“超额利润”减少或消失，产生了对技术创新的需求。2、 技术所有权（产权）的价值评价技术所有权的成本标准同评价技术价值的成本标准一样难于把握，都要考虑大量外部因素的影响。同时，由于从事无形劳动劳动者的报酬标准比较难于衡量，尤其在我国，人们对无形劳动还不够重视，所以从形成成本考察技术所有权价值的实践意义不大。笔者认为，从带来收益的角度分析技术所有权的价值比较有实践意义。这里所说的“为企业带来收益”确切地讲是指企业在使用了该项技术后给企业带来的影响（这种影响可能是积极的也可能是消极的） 。具体有三种情况：、 企业将技术直接应用于生产当中。、 企业将技术应用于生产，同时也可能向其他企业让渡一部分（或全部）对该of 16 session brought to adhere to people-oriented, all-round, coordinated and sustainable sci
