文献类型：期刊文献

中文题名：西方商业银行无形资产的评估

英文题名：Intangible Asset Valuation for Commercial Banks in West Countries

作者：张爱民[1]

机构：[1]华东理工大学会计学系

年份：2000

期号：3

起止页码：37

中文期刊名：中国资产评估

外文期刊名：Appraisal Journal of China

收录：国家哲学社会科学学术期刊数据库;CSSCI:【CSSCI2000_2002】；

语种：中文

中文关键词：无形资产;西方商业银行;无形资产评估;保管箱;效期;收益现值法;可确指无形资产;市场租金;成本法;评估价值

摘要：该文介绍了以美国为代表的西方发达国家商业银行购并中可以对被购并方进行评估的无形资产(诸如核心存款基数、贷款服务合同、保险箱合同、专用软件、信托账户、租赁权益、员工队伍素质和商誉等)的特性 ,以及购并这些无形资产通行的估价方法和策略。
Core deposit base, loan servicing contract, safe deposit box contract, proprietary computer software, trust accounts, leasehold interests, assembled work force and goodwill etc. are intangible properties that should be valued for acquired banks in acquisition process of commercial banks in developed countries such as USA. Firstly introducing the unique characters of these intangible properties, the author introduces the general techniques and guidelines in valuing intangible properties of commercial banks.