【正文】 數(shù)對(duì)比調(diào)整，得出估價(jià)對(duì)象房地產(chǎn)的價(jià)值的方法。房地產(chǎn)價(jià)值=房地產(chǎn)純收益247。可辨認(rèn)無形資產(chǎn)包括專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)、土地使用權(quán)、特許權(quán)等；不可辨認(rèn)無形資產(chǎn)是指商譽(yù)。近年該公司又策劃設(shè)計(jì)了更大規(guī)模的沙雕藝術(shù)展覽，由于資金周轉(zhuǎn)不靈，項(xiàng)目一度中斷，正值信用工程走訪時(shí)期，海陽聯(lián)社詳細(xì)考察了該企業(yè)的經(jīng)營(yíng)狀況，最終評(píng)估該公司下屬一家置業(yè)公司和一宗土地作為抵押，發(fā)放了3800萬元的流動(dòng)資金貸款，使企業(yè)順利投入了策劃和開發(fā)。該法根據(jù)市場(chǎng)交易確定無形資產(chǎn)的價(jià)值,適用于專利、商標(biāo)和版權(quán)等,一般是根據(jù)交易雙方達(dá)成的協(xié)定以收入的百分比計(jì)算上述無形資產(chǎn)的許可使用費(fèi)。諸如商譽(yù)、特許代理等。（3）成本法。4 山東省海陽市農(nóng)信社資產(chǎn)評(píng)估中存在的問題分析 資產(chǎn)評(píng)估不準(zhǔn)確有差額，造成不良貸款難收回準(zhǔn)確性是資產(chǎn)評(píng)估質(zhì)量的核心和最高標(biāo)準(zhǔn),也是衡量評(píng)估機(jī)構(gòu)和評(píng)估人員全面素質(zhì)和能力的一個(gè)綜合性指標(biāo)。因此,提高資產(chǎn)評(píng)估的準(zhǔn)確性是評(píng)估行業(yè)需要長(zhǎng)期努力和追求的目標(biāo)。如果評(píng)估人員的專業(yè)能力差、業(yè)務(wù)水平不高,則會(huì)影響到評(píng)估結(jié)果的合理性。我國(guó)目前評(píng)估業(yè)受政府干預(yù)過多,已阻礙合理的評(píng)估結(jié)果的形成。另外,因受國(guó)家產(chǎn)業(yè)結(jié)構(gòu)調(diào)整影響,我國(guó)目前企業(yè)經(jīng)濟(jì)效益不平衡,多數(shù)微利,虧損的也不少,因此對(duì)企業(yè)經(jīng)濟(jì)效益的預(yù)測(cè),行業(yè)平均利潤(rùn)的確定很難把握,也使折現(xiàn)率難以適當(dāng)確定。具體來說，一是信用社沒有指定專門人員負(fù)責(zé)資產(chǎn)評(píng)估可以接受的資產(chǎn)進(jìn)行接受、登記和管理,沒有按規(guī)定建立對(duì)抵債資產(chǎn)定期檢查、核實(shí)制度,沒有組織相關(guān)人員對(duì)抵債資產(chǎn)進(jìn)行賬實(shí)核對(duì),。五是財(cái)會(huì)部門亦未將資產(chǎn)評(píng)估中的抵押資產(chǎn)視同自有資產(chǎn)進(jìn)行財(cái)務(wù)核算,抵押的資產(chǎn)的管理、監(jiān)督檢查出現(xiàn)較嚴(yán)重的失控。從理論上講,抵債資產(chǎn)應(yīng)有足額的物資抵償,但在實(shí)際中,抵債貸款的本息和抵債資產(chǎn)間存在的較大差距,需通過呆賬準(zhǔn)備來核銷。又如城市房地產(chǎn)管理法規(guī)定,必須按出讓合同約定的土地用途、開發(fā)期限開發(fā)土地, 超期一年未動(dòng)工的征收閑置費(fèi), 滿兩年未開發(fā)的無償收回使用權(quán),而實(shí)際情況是信用社自行開發(fā)的可能性極小,若進(jìn)行變賣處置的話,《土地登記規(guī)則》規(guī)定的土地出讓金又讓信用社望而卻步,從而使本來就難以變現(xiàn)的抵債資產(chǎn)難上加難。第三,結(jié)合資產(chǎn)評(píng)估行業(yè)的改革,抓好資產(chǎn)評(píng)估配套法規(guī)的擬定和落實(shí)。因此要解決處置環(huán)節(jié)的風(fēng)險(xiǎn)、資產(chǎn)評(píng)估賬務(wù)審核的不規(guī)范，評(píng)估存在偏差等問題，農(nóng)信社可以在資產(chǎn)評(píng)估原有的基礎(chǔ)上擴(kuò)大資產(chǎn)評(píng)估部門的規(guī)模，在每年的招聘會(huì)上增設(shè)招收資產(chǎn)評(píng)估人員，可以由單位的老員工帶新員工，了解評(píng)估程序，專門管理轄內(nèi)的資產(chǎn)評(píng)估處置，按照市場(chǎng)化運(yùn)作，使資產(chǎn)評(píng)估損失降到最低，提高辦事效率的同時(shí)由專人負(fù)責(zé)專項(xiàng)，也避免了資產(chǎn)評(píng)估在接收環(huán)節(jié)存在執(zhí)行偏差。信用社要根據(jù)自身的財(cái)務(wù)能力和各項(xiàng)準(zhǔn)備計(jì)提情況,選擇有利于自身經(jīng)營(yíng)發(fā)展的損失消化辦法。（2）評(píng)估或裁定部門要按照法律法規(guī)實(shí)事求是、客觀公正地評(píng)估抵債資產(chǎn)值,以便債權(quán)人行使繼續(xù)追償債務(wù)的權(quán)力。各信用社必須嚴(yán)格遵守謹(jǐn)慎經(jīng)營(yíng)原則,控制抵債資產(chǎn)數(shù)量, 對(duì)通過多方努力仍不能用貨幣資金方式收回的貸款,方可用抵債資產(chǎn)方式收回。本文就此問題，在理論研究基礎(chǔ)之上，通過綜合各個(gè)文獻(xiàn)內(nèi)容，并結(jié)合山東省海陽市農(nóng)信社資產(chǎn)評(píng)估的現(xiàn)狀，研究了資產(chǎn)評(píng)估過程中存在的問題并對(duì)出現(xiàn)這些問題的原因進(jìn)行了分析，并根據(jù)眾多理論及實(shí)踐經(jīng)驗(yàn)得出解決這一問題的對(duì)策。本文通過對(duì)山東省海陽市農(nóng)信社資產(chǎn)評(píng)估問題進(jìn)行深入性研究，對(duì)農(nóng)信社資產(chǎn)評(píng)估方面的難題提出了恰當(dāng)?shù)慕鉀Q對(duì)策，對(duì)于其他地區(qū)農(nóng)信社的發(fā)展也起到一定的借鑒意義。遼寧:，（1）:5687.[5] 許炳,[J].建筑經(jīng)濟(jì),2008，（3）:2628.[6] [D].天津：天津大學(xué),2007.[7] [D].北京；首都經(jīng)濟(jì)貿(mào)易大學(xué)，2012.[8] [J].畢節(jié)學(xué)院學(xué)報(bào)(綜合版),2006,（2）:88104.[9] [D].遼寧：東北財(cái)經(jīng)大學(xué)津橋商學(xué)院，2009.[10] 金峰,[J].中國(guó)煤炭經(jīng)濟(jì)學(xué)院學(xué)報(bào),2002,(4):5761.[11] [D].陜西?。洪L(zhǎng)安大學(xué),2001.[12] [D].湖南：湖南大學(xué),2001.[13] 、方法若干問題研究[D].陜西：西安電子科技大學(xué)，2002.[14] 邱萱,[J].商業(yè)時(shí)代,2008,(1):8789[15] [D].河南：河北農(nóng)業(yè)大學(xué)，2011.[16] Copeland, Tom, Tim Koller, Jack :公司價(jià)值的衡量與管理(第三版)[M].:電子工業(yè)出版社,2003,(3)：4358.[17]David Fryman, Jakob Tolleryd. Corporate Valuation[M].New York:Prentice Hall,2003(2)：2128.[18]Campbell,. Real options analysis of thetiming of ISinvestment decisions[J].Informations amp。同時(shí)也要感謝大學(xué)四年所有教育和幫助過我的老師們，是你們的辛勤教育造就了今天的我，感謝你們傳授給我知識(shí)，也教會(huì)我很多做人的道理。最后，感謝所有幫助過我的人們，也感謝在百忙之中前來參加答辯的老師們。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. ethical anomieIntangible 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。t do hard physical labor, no abundant energy, no superhuman wisdom, no muscled body is impossible. the appraisal conclusion estimate characteristic of may make evaluation personnel due to material master is not prehensive, evaluate experience not rich, thinking the incorrect judgment and appear the influence of such factors as the distortion of the appraisal conclusion and losing.Intangible assets assessment conclusion is appraised the personnel of intangible assets, according to the valuation of influence factors on hold, make a thumb assets appraisal method mainly is qualitative, is the judgment by evaluation personnel for the future, thinking of economic gains that predicted, the future is uncertain economic viability and, unlike tangible assets as objective, intuitive, can directly accounting, its conflicting conclusions always estimate sex, the subjective and for intangible assets assessment results may not requires absolutely accurate, but evaluate conclusion should also be eight, nine not depart from proves that the higher the quality evaluation personnel assessment of the rich experience, judgment, the more accurate, the thinking, the appraisal conclusion is the higher , evaluation personnel39。t assume responsibility of power, no monitoring power inevitably led to the abuse of power, power corruption, this is an imbalance of power and deviant iron laws..Intangible assets evaluation also impossible to move out of this rule. . Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight assessment method proper, scientific, accord with the objective reality, can e to the correct , if the method of evaluating the misconduct, do not accord with the objective reality, the object of assessment could not have e to the correct selection of evaluation method is a science, different evaluation objects need to adopt different evaluation method, is the sole use of an evaluation method of prehensive evaluation method is adopted, it is all the need according to the evaluation objects objective reality of to make a the methods adopted not science, may appear the distortion of the appraisal conclusion and losing.. Evaluation mechanism lack of supervision.Intangible assets appraisal conclusion whether justice, objective, seeking truth from facts, you can39。Right kind of intangible assets and including contract. . Evaluation responsibility unclear.Intangible assets to entrust the appraisal conclusion for economic operation of the enterprise and society will have a great effect, thus appraisal institution shall also must make for themselves the appraisal conclusion to assume cert