《我国企业无形资产评估存在的问题及对策分析》由会员分享，可在线阅读，更多相关《我国企业无形资产评估存在的问题及对策分析（5页珍藏版）》请在金锄头文库上搜索。
1、一、企业无形资产评估中存在的问题1.无形资产的概念相对模糊在我国，对无形资产的定义还十分的模糊，这在很大程度上增加了无形资产评估的困难。在对无形资产进行评估的时候，很多无形资产评估师都会侧重于企业的商标权、专有权利以及专利权等这些外在的形式，只要委托方提供了商标注册证以及相关的专业技术鉴定，评估师就会将其纳入无形资产的范围。无形资产是能够在未来期间给企业带来收益的资源，但在实际评估中，评估师却不注重这些，这时候，评估师就会将很多不属于无形资产“范围”的资源纳入无形资产评估，这使得无形资产概念十分的模糊，严重影响了无形资产的评估。2.无形资产评估方法不够科学我国对企业无形资产的评估还处于十分落后
2、的位置，评估方法还不够完善、科学以及规范，这会使得无形资产评估结果与实际情况出现很多不符合的地方，更不用说做到客观、合理。无形资产评估方法有你很多，比如成本法、市场法以及收益法，但是在评价的过程中，评估师通常只选用一种或者是利用某一种途径对无形资产进行评价，显然，这样得出的结果是十分片面的。中国市场还不完善，一些有关无形资产的评估方法还不能有效的适应现阶段我国市场，这在很大程度上影响了我国无形资产评估的质量，不利于企业的发展。3.评估人员整体素质不高就无形资产而言，其评估具有很强的综合性，此外，它涉及到的学科十分的广泛，知识含量也很高，这就要求相关评估人员不仅要有一定的专业理论知识，还要有实践
3、操作经验，既要懂得法律知识，也要懂得评估业务，只有这样，才能实现企业无形资产评估的科学性、规范性以及合理性。但是，目前我国绝大多数资产评估从业人员都是从行政机关离退的人员，这些工作人员严重缺乏专业培训以及资产认证，整体素质相对较低。二、解决我国无形资产评估存在的问题的措施1.不断完善评估理论以及评估制度社会主义市场经济条件下，我国企业要想真正意义上的实现评估工作的科学性、可靠性以及合理性，就必须采取切实可行的措施不断完善相关评估理论以及评估制度。首先，就评估机制而言，要能够不断加强无形资产评估的理论研究，在实践中，要积极是探索无形资产评估操作实务，要切实贯彻落实国家相关法律法规的规定，使评估过
4、程更加的规范；其次，要积极的改革评估收费管理制度。在中国，相关无形资产评估人员并没有认真的去工作，在他们看来，企业无形资产评估可有可无，这样，在为企业服务的时候，服务质量就得不到很好的保障，服务的透明度也难以实现，为此，估价机构内部要建立一系列保障估价质量的组织模式，要积极的采用检验、核查以及验证等一系列措施。2.明确无形资产评估的目的和对象众所周知，有的无形资产只有在特定的目的下，才能成立，为此，企业首先要做的就是明确评估的目的。在明确了评估目的之后，就要明确评估的对象，本文指出，与评估目的有关的符合无形资产定义的都应当作为评估的对象。为此，企业必须知晓以下几点：首先，当以无形资产的成本费用
5、为摊销目的的时候，评估对象是受到限制的，这种限制来源于财税法规的相关规定；当以投资转让无形资产为目的时，评估对象就是那些被投资或者被转让的单项无形资产。值得重视的是，在无形资产的评估中，必须有效的将无形资产与有形资产联系起来，这既有利于综合考虑无形资产的获利能力，也有利于实现评估的科学性以及规范性。3.加强评估师在理论方面的学习和研究无形资产行业的健康发展受到了诸多因素的影响，比如丰富多彩的实践操作、完善的理论体系基础稍等，此外，无形资产评估作为一门学科，在 20 世纪 90 年代就从国外引入到了我国，就其早期的理论研究而言，主要是从实用性的角度出发的，侧重点则是引入和研究无形资产评估的具体知
6、识和方法，这时候，人们就忽略了对无形资产评估理论基础理论的引入和研究，也就是因为这种忽视，使得理论界对无形资产评估理论探讨越来越少，最终影响企业发展。深入研究无形资产评估的理论和方法，既有利于提出切实可行的无形资产评估政策，也有利于真实的反映企业无形资产的价值及其变动规律，最终优化企业资源配置，提高企业无形资产的优化配置。为此，我国评估师应不断的加强在理论方面的学习和研究，要能够最大限度的提高自身的认识，准确的把握无形资产评估的对象和方法，为企业的发展提供理论性、科学性的指导。三、结语综上所述，我国无形资产评估中还存在诸多问题，比如概念模糊、评估方法不当以及评估人员素质低下等，为有效解决这些问
7、题，本文提出了一系列切实可行的措施，着重指出要能够采取切实可行的措施，促进无形资产行业的健康发展，比如不断完善评估理论以及评估制度、明确无形资产评估的目的和对象以及加强评估师在理论方面的学习和研究等。First, the problems existing in the evaluation of intangible assets of enterprises1 the concept of intangible assets is relatively vagueIn our country, the definition of intangible assets is still ver
8、y vague, which greatly increased the difficulty of intangible assets evaluation. In the evaluation of intangible assets, a lot of intangible assets assessment division will focus on enterprise trademark, proprietary rights and patent rights from the external form of, as long as the client to provide
9、 the certificate of trademark registration and related professional and technical appraisal, Evaluation Division will be included in the scope of intangible assets. Intangible assets are in future periods to bring benefits to the enterprise resources, but in the actual evaluation, appraisers do not
10、pay attention to these, and this time, assessment division will be a belongs to the intangible assets range of resources included in the evaluation of intangible assets, which makes the concept of intangible assets and is very fuzzy, serious impact on the assessment of intangible assets.2 intangible
11、 assets assessment method is not scientificThe assessment of intangible assets of enterprises in our country is still in the very backward position, evaluation method is still not perfect, scientific and standardized, which will appear many areas do not meet the intangible assets evaluation results
12、and the actual situation, not to mention do objective and reasonable. Therere many evaluation methods of intangible assets, such as cost method, market method and return method, but in the process of evaluation, assessment division often use only the A or by a certain way of intangible assets evalua
13、tion, obviously, so that the result is very one-sided. The Chinese market is not perfect, some intangible assets assessment methods can not effectively adapt to the market in our country at present stage, which in a large extent affected the quality evaluation of intangible assets in our country,
14、 is not conducive to enterprise development.3 assessment personnel overall quality is not highOn intangible assets, the assessment has a strong comprehensive. In addition, it relates to the subjects is very broad, knowledge content is also very high, which requires evaluation personnel should not on
15、ly have certain professional knowledge, but also practical experience in the operation, not only to understand the legal knowledge, but also know how to assess the business. Only in this way can we realize the enterprise intangible asset evaluation of scientific, normative and reasonable. However, a
16、t present, most of the assets of our country are from the administrative organs of the staff, the staff of the serious lack of professional training and asset certification, the overall quality is relatively low.Two, to solve the problems of Chinas intangible assets assessment measures1 to continuously improve the evaluation theory and evaluation systemUnder the condition of socialist market economy, our country enterprise to want
