[毕业论文]论无形资产评估中存在的问题及对策

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毕业设计论文论无形资产评估中存在的问题及其对策AbstractAstechnologyadvancesandthedevelopmentofthemarketeconomy,intangibleassetsassessmentreflectstheincreasinglyimportantrole,butatthemomentourintangibleassetsisoftenignored,excessiveleakageassessment,therehavebeennumerous,lossassessmentphenomenonisveryserious.Thisarticlefirstonintangibleassetsandintangibleassetvaluation.Fromtheconceptofintangibleassets,ratherthantopromote,andthendiscussestheintangibleassetvaluationofdevelopmentandinconjunctionwiththedevelopmentofChina'snowidentifyintangibleassetvaluationproblems,inthefinalanalysis,forexamplebytheincomeapproachtosolveproblemsforselectassessmentobjects,assessmentsolutions.Thistotalincludesthreeparts,thefirstpartistheintangibleassetsandintangibleassetvaluationofconcepts,thesecondpartistheintangibleassetvaluationproblems,inthethirdpartistheanalysisofthecase,thefourthparttakeanotetoiintangibleassetvaluationofconceptsproblem.Keyword:intangibles,problem,IncomeApproach,Countermeasure目录摘要...................................................................................................................................................................1关键字无形资产问题收益法对策...........................................................................................................11引言...............................................................................................................................................................32无形资产及无形资产评估............................................................................................................................32.1无形资产评估的概念.......................................................................................................................32.2无形资产评估的必要性.................................................................................................................43无形资产评估中存在的问题.........................................................................................................................53.1无形资产在评估时没有选择正确的评估对象和范围...................................................................53.2无形资产在评估时没有选择正确的评估方法................................................................................53.3无形资产评估报告信息不够明确完整...........................................................................................54无形资产评估的应用.............................................................................................................................74.1评估背景...........................................................................................................................................74.2评估对象............................................................................................................................................74.3评估报告用户....................................................................................................................................74.4评估依据............................................................................................................................................74.5评估技术路线与方法........................................................................................................................74.6评估过程............................................................................................................................................74.7案例分析...........................................................................................................................................85无形资产评估中需要注意的问题................................................................................................................95.1正确选择评估对象...........................................................................................................................95.2正确选择评估方法............................................................................................................................95.3规范无形资产评估报告的披露........................................................................................................9参考文献.........................................................................................................................................................11致谢.................................................................................................................................................................12毕业设计论文论无形资产评估中存在的问题及其对策1引言随着技术创新和全球经济一体化进程的加快，企业竞争已不仅停留在有形资产的竞争，无形资产已经成为左右企业发展的重要因素。一个企业拥有无形资产数量的多少、价值的高低是其技术水平的和竞争能力的标志，无形资产是一个企业综合实力的集中体现，是企业的科技水平、设计水平、工艺水平、研发水平、管理水平和营销水平的凝结。因此，加强无形资产的评估和管理，对于提升企业价值和提高企业的竞争力有着重要的战略意义和现实意义。在21世纪，世界各国都面临前所未有的发展机遇和严峻挑战。每一个要在国际市场占有一席之地的企业，每一个要自立于世界之林的国家，在新世纪生存发展必须具备的基本条件就是要拥有集经济、技术和法律为一体的主要以知识形态存在的无形资产，这样才能抓住机遇迎接挑战。无形资产是企业的重要经济资源，是维持企业生存和发展的重要支柱。许多著名的跨国公司都拥有大量的专利、专有技术和驰名商标等无形资产，使巨额利润滚滚而来。据有关统计数据表明：西方发达