【文章內(nèi)容簡介】 ion, could cut intangible assets evaluation anomie, is impossible to draw reliable, convincing conclusion. 5 2. No rules regulating the 1990s, the state department concerned to intangible assets evaluation issue has caused enough attention, has issued relevant intangible assets aspects of the decrees and 1993 the state formally implementing new financial and accounting system, the concept of intangible assets made clear definition of intangible assets evaluation, has also made the corresponding Chinese assets evaluation association issued a opinions asset appraisal operation norm, emphasized that intangible assets evaluation must take property changes for the premise, and with the gain ability of intangible assets for objects and the intangible assets can produce earnings as the assets can be divided into intellectual property rights, the rights category, relationship of class and other types of four kind of types including many many specific as intellectual property of intangible assets and include patent right, proprietary technology, right, trademark right, copyright and puter software projects。Right kind of intangible assets and including contract, contract or government charter authorized by the formation of the intangible assets projects。Relations class intangible assets include reliable, stable customer relations, operation effective sales work and loyalty credible worker team projects。Other types of intangible assets include a wider range of, such as goodwill, brand and even car special number or telephone special number, etc, of which the most important of course is goodwill and national intangible assets assessment of many of the specific project no specific rules for intangible assets evaluation system, the specific issues not also could not give explicit give intangible assets evaluation brought practical difficulties, often easy to attract evaluate conclusion deviating from the norm phenomenon. 3. Evaluation responsibility 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 certain economic responsibility, legal responsibility and moral responsibility and social , China39。s current intangible assets evaluation policy and evaluation standard of appraisal institution assessment activities and evaluate conclusion caused by social influence and shall be liable for all kinds of responsibility to the lack of necessary actual operation also is so, no matter how intangible assets appraisal conclusion how unusual, gross exaggeration, appraisal institution and entrust assessment enterprise also need not assume any will give some enterprises in policy, some assessment unit and some people leave loophole.Don39。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. 4. Evaluation methods owe 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 6 the methods adopted not science, may appear the distortion of the appraisal conclusion and losing. 5. Evaluation mechanism lack of assets appraisal conclusion whether justice, objective, seeking truth from facts, you can39。t just unilateral decision by appraisal institution, must have certain authoritative institution to audit and recognition, . intangible assets assessment should have certain supervisory supervision mechanism of the intangible assets appraisal conclusion is very possible distortion and assets assessment of supervision mechanism is the request has various supervision, such as government supervision, technical department to supervise, the supervision of financial departments and social supervision, appraisal institution by the lack of necessary supervision, assessment institution assessment conclusion unilaterally, assessment conclusion may be inaccurate, fire really and anomie. 6. Evaluation personnel short assets evaluation, except in need more seriously, carefully objectively, and use various evaluation methods for various factors, analyzes and pares them repeatedly in the subjective evaluation personnel, their ethic is more the uniqueness of the intangible assets in assets, itself when evaluating it is difficult to have more appropriate frame of reference, unlike tangible assets that can have similar assets for reference, and it is indirect and derivatives in the evaluation process makes the subjectivity occupy a important institution and evaluate the ethical standards in staff the importance of intangible assets evaluation than in tangible assets evaluation appear institution and evaluation personnel is from strict professional ethics, according to the professional requirements, earnest carefully analysis and assessment, try to be fair and impartial, or to cater to customer needs, according to the customer or bright or dark dictates or relevant pressures to make an assessment, the result is often very different appraisal institution and evaluation personnel do not speak occupation morals, no serious analysis evaluation, he might not make it to fairness, justice, it