无形资产包括专有技术、专利权、商标权、版权、场地使用权和其他特许权等,如果联营企业的一方以某项无形资产作为出资或收取使用费时,应如何计价和核算呢?在财政部发布的中外合资经营企业会计制度中已作了一些规定,但在执行过程中尚有一些具体问题有待明确和研究。现提出一些个人意见。一、无形资产的计价以无形资产作为出资或收取使用费,都会遇到如何计价的问题。有些是属于国家的资源或部门的专 Intangible assets, including proprietary technology, patents, trademarks, copyrights, site use rights and other concessions, etc. If one of the joint venture to an intangible asset as a contribution or charge for the use of fees, how should the pricing and accounting? In the financial Ministry of Finance, the Ministry of Finance and the Ministry of Finance have made some provisions in the accounting system of Sino-foreign joint ventures. However, there are still some specific problems to be clarified and studied in the implementation process. Now put forward some personal opinions. First, the pricing of intangible assets As intangible assets as a contribution or royalties, will encounter how the pricing problem. Some are national resources or departmental specializations