目前对企业价值进行评估的方法，主要有资产价值基础法、现金流量折现法、相对比较乘数法等。

There are a lot of methods to evaluate enterprise's value at present, such as assets value method, discounted cash flow method, and so on.

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主要论述了无形资产评估的前提、对象和特点以及收益法的基础理论。

Part Two: This part puts emphasis on the basic theory of Intangible Assets Valuation and Income Approach.

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本文首先对资产价值基础法、市场比较法和贴现法等传统定价方法进行了分析，分别阐述了各方法运用存在的缺陷。

Then, it introduces the traditional theory and methods of value assessment in detail. These methods are method based on assets value, market comparative method and discount method.

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