【毕业论文】无形资产评估方法研究.docVIP

无形资产评估方法研究 专业：班级：20级 姓名：目 录引 言 1 1 无形资产评估方法的理论概述 3 1.1无形资产的含义 3 1.2 无形资产的特点 3 1.2.1无实体性 3 1.2.2独占性 3 1.2.3可比性差 3 1.2.4价值的不确定性 4 1.3无形资产评估的含义 4 1.4无形资产评估的必要性 5 1.4.1正确评估无形资产是知识经济时代的需要 5 1.4.2正确评估无形资产是企业产权制度改革的需要 5 1.4.3正确评估无形资产是实现经营管理科学化的需要 5 1.4.4正确评估无形资产是完善社会主义市场体系的需要 5 1.5 无形资产评估的特点 6 1.5.1 独立性 6 1.5.2 复杂性 6 1.5.3 效益性 7 1.5.4 动态性 7 2无形资产评估方法的研究现状 8 2.1无形资产评估方法的介绍 8 2.1.1市场法 9 2.1.2收益法 10 2.1.3成本法 12 2.2无形资产评估方法的比较 13 2.2.1用途不同 13 2.2.2操作难易程度不同 13 2.2.3具有局限性 13 3无形资产评估中存在的问题 15 3.1无形资产核算存在缺陷 15 3.1.1 无形资产核算范围狭窄 15 3.1.2 无形资产计量不规范 15 3.1.3 无形资产的披露不足 15 3.2无形资产评估方法的选择不够准确 16 3.3无形资产评估管理亟待规范化 17 3.3.1工作人员方面 17 3.3.2权责方面 17 3.3.3中介服务体系方面 17 3.3.4 没有良好的法律环境 18 4无形资产评估存在问题的解决对策 19 4.1严谨无形资产核算工作 19 4.1.1扩大无形资产确认和核算范围 19 4.1.2规范无形资产的计量 20 4.1.3规范无形资产评估报告披露 20 4.2准确选择评估方法 21 4.3 规范无形资产评估管理 21 4.3.1加强无形资产评估从业人员的素质和能力 21 4.3.2建立健全评估监督机制 22 4.3.3建立健全中介服务体系 22 4.3.4强化法律职能作用，创造良好的法律环境 23 结 论 24 致 谢 25 参考文献 26 摘 要 关键词： Abstract With the globalization of economy, competition of edge-cutting technologies across nations has become increasingly intense. International image and economy of a particular country start to essentially be dependent on the competitiveness of how the country is succeeding in technology. Consequentially, with the importance and nature of technology in market economies, intangible assets play important role in the survival and development of business entities. To reasonably evaluate intangible assets, various ways of assessing intangibles have been developed and rivet unprecedented attention. However, they are rarely mature in China. Examples of that intangibles were overlooked or improperly treated occur more frequent than occasionally, which caused devaluation of valuable intangibles. This article briefly introduces the concept of intangibles and different ways of assessing intangibles, including the three different fundamental current employed ways of assessment such as market approach, cost approach and benefit approach along with their applicatio