节点文献
无形资产评估准则变化对评估质量的影响
Effects of Changes of Intangible Asset Valuation Standards on Valuation Quality
【作者】 韩倩；
【导师】 尉京红；
【作者基本信息】 河北农业大学 ， 会计学， 2011， 硕士
【摘要】 随着市场经济不断发展,知识创新步伐不断加快,无形资产对社会经济进步的促进作用日益突出,无形资产评估已成为近年来评估中的热点。然而由于资产本身的无形性、成本的不对应性和预期收益的不稳定性等特点,无形资产评估的质量难以进行控制。2001年为规范无形资产评估行为,财政部颁布了我国第一个评估准则,即无形资产评估准则,2008年对该准则进行了修订。这一准则的变化对无形资产评估质量会产生怎么的影响,这是本文主要解决的问题。本文共分为六个部分。第一部分,指出本文的研究背景、国内外研究现状、研究思路和本文的主要创新点和不足之处。第二部分,阐述了无形资产评估准则及评估质量的相关概念及理论,并进一步分析总结出评估准则与评估质量之间的关系。第三部分,通过对《国际评估准则——指南四》、《美国评估执业统一准则》准则9和准则10、我国《资产评估准则——无形资产评估准则》的发展概况及特点进行论述,分析总结我国新版无形资产评估准则的变化和特点。第四部分,根据无形资产评估质量的基本构成要素,建立包括评价指标、评价方法和评价标准在内的无形资产评估质量评价体系,为量化无形资产评估准则变化对评估质量的影响奠定基础。第五部分,选取中国资产评估协会2007年到2009年度对无形资产评估执业质量检查结果统计分析报告为样本,研究2009年实施新准则后,无形资产评估质量的变化情况及差异程度,分析研究无形资产评估准则变化对无形资产评估质量的影响。第六部分,针对研究的主要内容,提出了本文的研究结论,并为以后修改完善我国无形资产评估准则,提出了相关建议。本文从理论和实证方面两个综合研究了无形资产评估准则变化对评估质量的影响。理论方面,概述了无形资产评估准则和资产评估质量的相关概念,并对两者的关系进行了分析和界定。实证方面,本文将无形资产评估质量划分为评估过程质量和评估结果质量,在此基础上建立了无形资产评估质量评价体系,重点对无形资产评估准则变化后对资产评估质量的影响进行了研究。通过分析发现我国无形资产评估准则实施后,无形资产评估质量有了一定提高。同时在数据分析过程中也发现了准则中仍然存在的不足,对进一步完善我国的无形资产评估准则,规范无形资产评估业务有重要的现实意义。
【Abstract】 Along with the development of socialist market economy in our country, the accelerating pace of knowledge innovation, intangible assets role in promoting social and economic progress become increasingly prominent. Evaluation of intangible assets has become a hotspot of assessment in recent years. However, due to the characteristics of their intangibility, cost of non-correspondence, and instability of the expected return, the quality of intangible assets assessment are difficult to control. In 2001 to regulate the behavior of intangible assets valuation, Ministry of Finance issued the first of the assessment standard, intangible assets valuation standard, In 2008 the standard was revised. The changes in the standards of intangible assets valuation how to influence the quality, which is the main problem this article to solve.This article includes six parts. The first part, Pointed out that the research background, research status, research ideas and the main innovation of this paper and inadequate. The second part, explained the related concepts and theories of assessment criteria and assessment quality of intangible assets, and summarizes the relationships between evaluation criteria and evaluation quality for further. The third part, compare with IVSC, USPAP and China’s "asset assessment standards - the assessment standards of intangible assets", analyzed and summarized the assessment standards of the characteristics of new intangible assets. The fourth part, According to the basic elements of quality of intangible assets valuation, established evaluation of intangible assets quality evaluation system which including the evaluation index, evaluation method and evaluation criteria, for quantitative the results of effects about the assessment criteria on intangible assets quality. The fifth part, select the results of intangible assets valuation practice quality inspection report from the China Appraisal Society as analysis samples, use the examination scores in inspection report of intangible asset valuation practice quality inspection from 2007 to 2009 as analysis object, study after the implementation of new guidelines in 2009, the situation of the changes and the difference between changes of intangible asset valuation practice quality. The sixth part, proposed conclusions of this study, and put forward relevant proposals of the assessment criteria of intangible assets.This article study of changes in intangible assets evaluation standards for assessing quality from theoretical and empirical aspects. Theodicy, outlines the standards and evaluation of intangible assets related to the quality of the concept of asset valuation, then analyzed and defined the relationship between the two of them. Evidence, this article divided the intangible assets evaluation quality into assessment process quality and quality assessment, based on this established intangible assets evaluation quality system, focusing on the studied of changes in the assessment criteria of intangible assets on the quality of the evaluations. The analysis shows that the implementation of the new assessment standards of intangible assets, the quality of assessment improved to some extent, but also found that the standards are still have shortages, which can further improve the assessment standards of intangible assets, have important practical significance of standard evaluation of intangible assets.