【正文】 Xxx大學畢業(yè)論文外文資料翻譯廣西xxxxxxxx大學畢業(yè)論文外文翻譯 系 別 財經(jīng)系 專 業(yè) 財務管理 班 級 財務xxxx 學 號 xxxxxxxx 姓 名 xxxxxxx 指導教師 xxxxxx 2012年 5月 10日Intangible assets appraisal and the outofstandard countermeasuresEnzo Baglieri Vittorio Chiesa Alberto GrandoABSTRACT Intangible assets are increasingly considered the ultimate roots of pany’s success.This paper aims to propose a method to estimate the value embedded in Ramp。D activities,which could be used for: (i) a una tantum evaluation of a firm’s value, related tospecific actions such as mergers, acquisition, etc.。 and (ii) a periodic evaluation, withthe perspective of the economic reporting, focused to estimate the Ramp。D shareholdervalue creation. The proposed framework is based on the assumption that there is astrong relationship between the Ramp。D contribution to shareholder value and theoperational performance of Ramp。D activities. The paper describes such a framework aswell as an empirical application.KEY WORDS:intangible assert。 Evaluation of intangible assets。Ramp。D Evaluation.INTRODUCTION Intangible assets evaluation, more and more problems caused by the attention of industry and economic never seriously intangible assets to the universal attention intangible asset, and this is certainly a big , in the invisible Asset in the occurrence of is tempered outofstandard caused concerns.THE PERFORMANCE OF ANOMIE A, outofstandard intangible assets evaluation than tangible assets evaluation, often appear more plex disorder assets assessment of outofstandard manifests itself in many ways, summarized up mainly displays in the following four aspects.　　One is the legal assets assessment is certain laws, regulations, under the guidance of the state, is based on the policy norms, whatever the nature of the enterprise, regardless of what form of intangible assets evaluation cannot violate national legal some appraisal institution ignore the state laws and regulations, made many violate state laws and regulations, make something intangible assets evaluation work to appear anomie enterprises in no property changes, hire or the entrusted assets evaluation its goodwill, some still through the news media released its is severely violated the relevant state strictly prohibited without property transactions purpose the rules published the goodwill and advertising department released to the public does not have legal effectiveness of information, is unfair petition, violation of the antiunfair petition law and advertising, is obvious illegal assessment institution does not obey the current national laws and regulations, not realistic evaluation purpose to evaluate valuation institution on the intangible asset of an enterprise when evaluating not take the realistic manner, even business requirements, should be quick to enterprise39。s intangible assets evaluation for hundreds of millions, billions of even tens of this phenomenon is RenJiZiRan up is bound to the order of the real dangers valuation appraisal institution without obtaining legal appraisal qualifications, or hired without evaluating qualification for evaluation appraisal institution plus illegal evaluation personnel, itself lacks the necessary legal basis, the appraisal conclusion must be that does not have legal effectiveness.　Two is the financial assets evaluation with basic financial accounting shall be for basic basis, should establish a set of plete financial accounting system and evaluation system, no financial accounting of the intangible assets evaluation is lack of accounting of accounting is the basis of the evaluation is not science, is not be legal some evaluation institutions to enterprise intangible assets evaluation, doesn39。t follow Financial management39。s basic requirements for scientific financial accounting, even simple financial statistics are not carried out, it is evaluate conclusion, this is and not serious conclusion is against financial standard, of course, is not reliable.Three is ethical assets evaluation pared with tangible assets evaluation more plex in the appraisal process, the subjective factors, agent proportion also much conclusion is correct, whether accord with the objective reality, to a great extent, depends on the ideological and moral qualities of personnel assessment of the quality and the occupation morals of appraisal industry professional ethical requirements appraisal institution and evaluation personnel shall, in line with responsible to society, is responsible for the customer attitude, make every effort to make the assessment work do serious, careful, make the assessment conclusion objective, fair, and not to cater to a need or pursue certain sensation effect, make the assessment work appeared some appraisal institution is not due to the specific work personnel39。s service level caused the problem, but because the conclusion distortion subjective reasons or other factors and lead to false data or false conclusion, this is not a business technology issues, but a typical ethical issues.　　Four is the method tang