论无形资产评估中存在的问题与对策.docVIP

毕业设计（论文） 论无形资产评估中存在的问题及其对策 毕业设计（论文） 论无形资产评估中存在的问题及其对策 PAGE 12 PAGE 1 毕业设计（论文） 类 型： □毕业设计说明书 □毕业论文 题 目： 论无形资产评估中存在的问题及对策 学生姓名： 指导教师： 专 业： 会计（审计与理财） 时 间： 2010年4月 摘要 随着科技的进步和市场经济的发展，无形资产评估体现出越来越重要的地位，但目前我国无形资产却常常被忽略，漏评、滥评现象屡见不鲜，流失十分严重。 本文首先对无形资产及无形资产评估进行了阐述。从无形资产评估的概念入手，逐层推进，然后论述了无形资产评估的发展和结合我国现在的发展状况从中发现无形资产评估中存在的问题，最后用收益法举例分析解决问题，提出对于选择评估对象、评估方法的解决对策。 本文一共包括四个部分，第一部分是无形资产评估的概念和无形资产评估的必要性，第二部分是无形资产评估中存在的问题，第三部分是无形资产的应用，第四部分是无形资产评估中需要注意的问题。 关键字：无形资产 问题 收益法 对策 Abstract As technology advances and the development of the market economy, intangible assets assessment reflects the increasingly important role, but at the moment our intangible assets is often ignored, excessive leakage assessment, there have been numerous, loss assessment phenomenon is very serious. This article first on intangible assets and intangible asset valuation. From the concept of intangible assets, rather than to promote, and then discusses the intangible asset valuation of development and in conjunction with the development of Chinas now identify intangible asset valuation problems, in the final analysis, for example by the income approach to solve problems for select assessment objects, assessment solutions. This total includes three parts, the first part is the intangible assets and intangible asset valuation of concepts, the second part is the intangible asset valuation problems, in the third part is the analysis of the case, the fourth part take a note to i intangible asset valuation of concepts problem. Key word: intangibles, problem, Income Approach, Countermeasure 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc 摘要 PAGEREF _Toc \h 1 HYPERLINK \l _Toc Abstract PAGEREF _Toc \h 2 HYPERLINK \l _Toc 目录 PAGEREF _Toc \h 3 HYPERLINK \l _Toc 1引言 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2无形资产及无形资产评估 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2.1无形资产评估的概念 PAGEREF _Toc \h 4 HYPERLINK \l _Toc 2.2 无形资产评估的必要性 PAGEREF _