无形资产评估失真探析

【作者】 莫新朝；

【导师】 樊相如；

【作者基本信息】 中南大学 ， 工商管理， 2003， 硕士

【摘要】 二十一世纪是无形资产的世纪，企业的核心竞争力将越来越依赖于无形资产，无形资产评估的重要性日渐为企业所接受，无形资产评估也就成了资产评估中的一个重点。同时，由于无形资产的无形性及其评估在我国出现较晚，无形资产也是资产评估中的一个难点。无形资产评估中存在着一些失真现象，而评估失真，就会误导投资决策，扰乱市场经济秩序，对我国经济建设产生非常不利的影响。 本文针对目前无形资产评估存在的失真现象，首先从评估方法、评估机构、评估客户、评估行业和政府等五个方面系统和深入地分析无形资产评估失真产生的原因，接着从避免政府行政干涉、进一步发挥评估行业协会作用、加强评估理论和标准的研究、改革现有收费制度和严格按规范制作评估报告书等方面有针对性地提出失真解决办法的建议，为有效预防和避免无形资产评估的失真，促进我国无形资产评估健康持续发展，有着非常重要的现实作用。更多还原

【Abstract】 The 21st century is the century of intangible assets. Fore enterprises, the core competitive ability will be more and more relied on intangible assets, and the valuation of intangible assets will be valued gradually. The valuation of intangible assets is not only the important point, but also the difficulty point because of its intangibility and late emergence. False valuation can mislead to make a strategic decision of invest, and disturb the method of economy market. It also produces unfavorable affect to economy development.Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.更多还原