【正文】 ithout 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. the financial anomie Intangible 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 34 reliable. ethical anomie Intangible 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. the method anomie Whether tangible assets evaluation or intangible assets evaluation are approximately three ways, namely cost way, market approach and earnings cost of intangible assets with the ine often create correspondence, using different way smaller, such as using the cost way and earnings were evaluated, conflicting approaches the appraisal conclusion may widely , in possible conditions, to use as far as possible many assessment approach, the cost assessment approach, market approach and earnings ways anically, and prehensive evaluation approach the conclusion of the final 35 evaluation assets evaluation methods mainly have reset cost method, earnings present value approach, the current market method, liquidation price and mathematical the choice of methods must meet the basic requirements of evaluation objects, mostly have requirement of prehensive evaluation method, used to find the correct , if certain appraisal institution engaged in, using a simple way or evaluation method to assess a conclusion that assessment conclusion assessment is certainly untenable, because their conclusions method is against the intangible assets assessment basic methods. ANOMIE REASONS intangible assets evaluation anomie objective factor. . Is due to the fuzziness of intangible assets evaluation objects may cause the distortion of the appraisal conclusion and assets This are not have obvious physical carrier, is some unseen, touched, intuitive poor asset, have dependence characteristic。Intangible assets of ownership and use right belongs as tangible assets and effectiveness, always clear vaguely adhesive together, this kind of fuzziness characteristics to intangible assets evaluation more difficult. to evaluate the investigation and analysis of the plexity may make appraisal institution and evaluation personnel, produce the wrong cognition, make wrong judgment. Because of the intangible assets evaluation objects to investigate the fuzziness of search range, evaluate valuation methods of many factors, assessment of the plex, the assessment .Accounting treatmentMore plex, 36 assessment of the analysis and calculation of the method is also quite plex, need to put a quantitative analysis and qualitative analysis, judgement, the plexity of bining the characteristics of intangible assets assessment that easy to appear anomie phenomenon. . The hard work is to evaluate the sexual may make the assessment staff due to the time, energy, intelligence and physical factors and appear assessment conclusion the distortion and anomie. All serious assessment work is hard, no matter how assets evaluation purpose, but in time all demand is urgent, has the characteristics of stages and assault.。 Intangible assets evaluation survey and analysis, and due to the plex task, and assessment assessment overweight high quality personnel confront is not too familiar evaluation objects, in a short time to get reliable evaluation conclusion, don39。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 37 tangible assets as objective, intuitive, can directly