in this paper, some mathematical methods used to forecast the income of intangible assets are compared, in which we find some mathematical methods ( the forecasting model in time sequence, exponential smoothing estimation method, regressive model ) are not same with the valuing intangible assets, grey model and s-curve model are good to valuing intangible assets . in the base of this, combinatorial model is brought forward in order to make up the limitation of other mathematical me thods 本文將無形資產收益額的預測方法進行比較,發現常用的預測方法(平均數法、指數平滑法、移動平均法和回歸預測模型)在預測無形資產收益額是存在很大局限性,而灰色預測模型和成長曲線模型能充分放映無形資產的收益曲線,在進行比較的基礎上提出組合預測模型,以彌補各種方法的缺陷。