无形资产转让的评估,是指把权利化的无形资产作为一种特殊的商品转让给受让方或使用方而进行的评估。 一、无形资产转让的基本类型 无形资产作为权利化的一种资产,其转让大体可以分为以下两种基本类型: 一是所有权或持有权即产权的转让。如专利申请权的转让、专利权的转让等; 二是使用权的转让。如专利实施许可和商标使用权、土地使用权、非专利技术使用权的转让等等。 如果把无形资产使用权的转让细分,以专利实施许可为例,有4种基本形式: 1.独占实施许可,也可称为垄断性许可,即专利转让方本身也不能实施该项专利; 2.排他实施许可,是指排除任何第三方实施该项专利; 3.普通实施许可,是指可以准许多家实施该项专 The assessment of the transfer of intangible assets refers to the evaluation of transferring the intangible assets of the rights as a special commodity to the transferee or user. First, the basic types of intangible assets transfer Intangible assets as an asset of the right, its transfer can be roughly divided into the following two basic types: First, ownership or possession of the transfer of property rights. Such as the transfer of patent application rights, the transfer of patent rights, etc.; The second is the transfer of the right to use. Such as patent licensing and trademark use rights, land use rights, the transfer of non-patent technology use rights and so on. If the transfer of the right to use intangible assets is subdivided into patent licensing, there are four basic forms: 1. An exclusive license, also called a monopoly license, that is, the patent transferor itself cannot implement the patent; 2. Exclusivity of licensing means excluding any third party from implementing the patent; 3. Ordinary implementation permit means that more than one may be permitted to implement the patent.