随着社会主义市场经济的蓬勃发展，国家间、企业间的资产交易日趋复杂;资产重组、股份制改造、中外合资合作已成为盘活国有资产存量的重要手段。资产评估，特别是无形资产评估在这些经济活动中起着不可替代的作用。 本文通过对无形资产评估理论与方法的研究，阐述了开展无形资产评估的必要性、重要性，说明无形资产评估作为一种经济行为，对防止国有资产流失，保护企业自身权益，促进企业知识产权的商品化，将起到重要作用:本文在研究无形资产评估理论的基础上，对无形资产评估方法进行了分析、探讨，通过对各种评估方法的比较研究，认为在我国现阶段用收益现值法对无形资产进行评估，将成为一种重要的方法。 考虑到对未来资产收益的预测，是使用收益现值法进行无形资产评估的一个基础问题。本文通过应用灰色预测理论的GM(1,1)模型及其拓展模型,改进了现有的预测方法，提高了预测资产未来收益的精度。

Along with the development of the socialist market economy,assets transaction between nations or enterprises is getting more and more complicated.Rearrangement of assets,reformation of share-holding system,as well as joint ventures and cooperationa have become very important measures to activate the state-owned assets.Among various economic activities,assets assesment,especially intangible assets assessment, is also viewed as one of the most important fields in economic reform. Based on the theory of intangible assets,this thesis explains the necessity and importantce of concerned task of assessment,and,at the same time,the vole of intangible assets assessment in protecting state- owned assets and enterprises'benefits is also stressed. Following the theory of intangible assets assessment,the thises analyzes and discusses several methords of intangible assets assess- ment.It asserts that the method of present-value returns is the most feasible measure in assessing intangible assets. Since the forecast of future assets returns involves the methed of present-value returns,the GM(1,1)model is applied in the thesis so as to improve the current forecasting methods and to assure the accuracy of forecasting.