无形资产评估的风险及控制

The risks of intangibles appraisal and its control

无形资产评估由于存在大量复杂的不确定因素,导致了评估风险的存在。本文就不同评估方法中存在的种种风险,进行了详细的分析研究,并就如何减少风险提出了一些建议。此外,本文还提出无形资产资本化途径是股权化和证券化,而这两者都需要定性和定量的确定其价值。

Uncertainties related to intangibles result in great appraisal risks. The author studiedvarious risks in different appraisal approaches and gave his advice on how controlthese risks. The writer also pointed out that capitalization of intangibles has twoways, securitisation and shareholding, both of which require value determination,either qualitative or quantitative analysis.