【正文】 評(píng)估方法的選擇必須符合評(píng)估對(duì)象的基本要求，大都有要求綜合使用各種評(píng)估方法，才能得出正確的評(píng)估結(jié)論。 （五） 、方法失范 無(wú)論是有形資產(chǎn)的評(píng)估還是無(wú)形資產(chǎn)的評(píng)估都大致有三條途徑，即成本途徑、市場(chǎng)途徑和收益途徑。 （四）、倫理失范 無(wú)形資產(chǎn)的評(píng)估同有形資產(chǎn)的評(píng)估相比要復(fù)雜得多，在評(píng)估過(guò)程中，經(jīng)辦人的主觀因素所占比重也要大得多。 （三）、財(cái)務(wù)失范 無(wú)形資產(chǎn)的評(píng)估應(yīng)以基本的財(cái)務(wù)核算為基本依據(jù)，應(yīng)該建立一整套完整的財(cái)務(wù)核算體系和評(píng)價(jià)體系，沒(méi)有財(cái)務(wù)核算的無(wú)形資產(chǎn)的評(píng)估是缺乏財(cái)會(huì)依據(jù)的。不合法的評(píng)估機(jī)構(gòu)加上不合法的評(píng)估人員，其本身就缺乏必要的法律依據(jù)，其評(píng)估的結(jié)論必然 是沒(méi)有法律效力的。某些評(píng)估機(jī)構(gòu)不服從國(guó)家現(xiàn)行法律法規(guī)規(guī)定的評(píng)估目的，不實(shí)事求是地作出評(píng)估結(jié)論。但是某些評(píng)估機(jī)構(gòu)卻無(wú)視國(guó)家法律法規(guī)，做出了許多違背國(guó)家法律法規(guī)的事情來(lái)，使無(wú)形資產(chǎn)的評(píng)估工作出現(xiàn)了失范現(xiàn)象。在事件發(fā)生的工作是鍛煉外的標(biāo)準(zhǔn)引起關(guān)注。本文描述了這樣一個(gè)框架還有一個(gè)實(shí)證應(yīng)用。D valuation, ResearchTechnology Management 1996, MayJun 濟(jì)南大學(xué)畢業(yè)論文 外文資料翻譯 10 市場(chǎng)管理評(píng)論， 2020，卷 6，第 1期， 5373 無(wú)形資產(chǎn)評(píng)估和外在標(biāo)準(zhǔn)對(duì)策 恩佐 拜萊勒 維托里奧基耶薩 阿爾貝托格蘭多 摘 要 ：無(wú)形資產(chǎn)越來(lái)越被視為企業(yè)成功的終極根源。 Economics, febbraio 1996 [4]Beale, N. Intellectual Assets,Professional Investor settembre 1993 [5]Boer ., Linking Ramp。s assessment, can prevent appraisal conclusion to the distortion and intangible assets evaluation of supervision over the work of the main have government supervision, social supervision, legal supervision and technical supervision, evaluation an of the appraisal conclusion when necessary to perform some of the necessary, especially for major project assessment had better choose two different assessment institutions of evaluation, pare their backtoback, concluded that the appraisal conclusion of reliable conclusion. 6. System evaluation ethics. Intangible assets evaluation is not only a legal issue, also is not only an economic problem, but also a ethical in intangible assets evaluation work, must adhere to ethical principles, persisted with the ethics education evaluation personnel, establish the asset appraisal industry make the industry in the crew realized, carries on the intangible assets evaluation, not only to entrust enterprise is responsible, 濟(jì)南大學(xué)畢業(yè)論文 外文資料翻譯 9 and should be responsible for the activity any false things will ultimately expose, intangible assets evaluation also so, if we lose its seriousness, will eventually make people of intangible assets value itself, will also skeptical of asset appraisal industry itself adversely. REFERENCES [1]Baglieri E., Ramp。s present our country the conclusion of intangible assets have paratively clear rules published, but to evaluate conclusion that did not system and explicit regulations, and the relevant departments of the state policies and regulations should be carefully studied, which clearly defined, in order to make the assessment anization more cautiously do assessment work to make the correct conclusion. Fourth, to intangible assets evaluation responsibility to the provisions of the assets evaluation to the whole society has very big effect, which required appraisal institution and evaluation personnel has high sense of responsibility, to oneself makes appraisal conclusion to assume all kinds of state39。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 service quality and the ideological and moral qualities are hard to adapt to the need of economic development of modern society, it is difficult to adapt to the plexities of intangible assets addition, the intangible assets evaluation requires appraisal anizations adhere to the offices of principles and work independently the system of market economy, although the asset appraisal institution also faces petition, but asset appraisal is a professional strong work, the work results in certain conditions to entrust to social or economic operation of enterprise can produce very big effect. .Therefore, evaluation agencies must start from the professional ethics, insist on its own independent standpoint, in without any interference, independent, independently for intangible assets assessment, make an objective, fair and fair evaluation theory..If appraisal institution can39。 Intangible assets evaluation survey and analysis, and due to the 濟(jì)南大學(xué)畢業(yè)論文 外文資料翻譯 4 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 follow Financial management39。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 five 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 v