企业改制中的无形资产评估问题——基于评估指标的影响因素分析

Intangible Assets Appraisal in Enterprise Restructuring——Analysis Based on the Factors of Assessment Indicators

无形资产的作用日益为人们接受,但无形资产的管理、计量、评估远远落后于人们对无形资产作用的认识。特别是对无形资产评估指标体系的认识,已不能适应时代发展的需要。《无形资产评估准则》对于评估方法的使用及其理由,没有具体考核指标。缺乏可操作性。而评估方法对企业改制中无形资产价值的影响,则是评估方法选择不当和评估方法本身存在的风险。

The function of intangible assets has been accepted uation of intangible assets lags far behind the people＇ gradually. But the management, measurement and eval- s awareness. Especially this awareness can not adapt to develop- ment of the society. There is no specific assessment indicators on the usage in “Intangibles assets evaluation criteria”so that“Intangibles assets evaluation criteria” is lack of operation. The impact of assessment method on the intangible as- sets in enterprise restructuring is the risk if it is used inappropriately and there is an inherent risk in the assessment method as well.