财务管理专业中文外文文献

毕业论文外文翻译

Intangible assets appraisal and the out-of-standard countermeasures

Enzo Baglieri

Vittorio Chiesa

Alberto Grando

ABSTRACT

Intangible assets are increasingly considered the ultimate roots of company’s success.

This paper aims to propose a method to estimate the value embedded in R&D activities,

which could be used for: (i) a una tantum evaluation of a firm’s value, related to

specific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, with

the perspective of the economic reporting, focused to estimate the R&D shareholder

value creation. The proposed framework is based on the assumption that there is a

strong relationship between the R&D contribution to shareholder value and the

operational performance of R&D activities. The paper describes such a framework as

well as an empirical application.

KEY WORDS:intangible assert; Evaluation of intangible assets;R&D Evaluation. INTRODUCTION

Intangible assets evaluation, more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly a big improvement.But, in the invisible Asset appraisal.Work in the occurrence of is tempered

out-of-standard caused concerns.

THE PERFORMANCE OF ANOMIE

A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex

disorder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways, summarized up mainly displays in the following four aspects.

One is the legal anomie.Intangible 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 norms.But some appraisal institution ignore the state laws and regulations, made many violate state laws and regulations, make something intangible assets evaluation work to appear anomie phenomenon.Some enterprises in no property changes, hire or the entrusted assets evaluation its "goodwill", some still through the news media released its value.This is severely violated the relevant state strictly prohibited without property transactions purpose the rules published the goodwill assessment.Enterprise and advertising department released to the public does not have legal effectiveness of information, is unfair competition, violation of the anti-unfair competition law and advertising, is obvious illegal behavior.Some assessment institution does not obey the current national laws and regulations, not realistic evaluation purpose to evaluate conclusion.Some valuation institution on the intangible asset of an enterprise when evaluating not take the realistic manner, even business requirements, should be quick to enterprise's intangible assets evaluation for hundreds of millions, billions of even tens of billions.If this phenomenon is RenJiZiRan up is bound to the order of the real dangers valuation industry.Some appraisal institution without obtaining legal appraisal qualifications, or hired without evaluating qualification for evaluation personnel.Illegal appraisal institution plus illegal evaluation personnel, itself lacks the necessary legal basis, the appraisal conclusion must be that does not have legal effectiveness.

Two is the financial anomie.Intangible assets evaluation with basic financial accounting shall be for basic basis, should establish a set of complete financial accounting system and evaluation system, no financial accounting of the intangible assets evaluation is lack of accounting https://www.360docs.net/doc/e816592964.html,ck of accounting is the basis of the evaluation is not science, is not be legal norms.But some evaluation institutions to enterprise intangible assets evaluation, doesn't follow Financial management's basic requirements for scientific financial accounting, even simple financial statistics are not carried out, it is evaluate conclusion, this is and not serious practice.Evaluate conclusion is against financial standard, of course, is not reliable.

Three is ethical anomie.Intangible assets evaluation compared with tangible assets evaluation more complex in the appraisal process, the subjective factors, agent proportion also much greater.Evaluate 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 level.The 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 arbitrary.But some appraisal institution is not due to the specific work personnel'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.

Four is the method anomie.Whether tangible assets evaluation or intangible assets evaluation are approximately three ways, namely cost way, market approach and earnings way.The cost of intangible assets with the income often create correspondence, using different way smaller, such as using the cost way and earnings were evaluated, conflicting approaches the appraisal conclusion may widely divergent.So, in possible conditions, to use as far as possible many assessment approach, the cost assessment approach, market approach and earnings ways organically, and comprehensive evaluation approach the conclusion of the final evaluation results.Intangible assets evaluation methods mainly have reset cost method, earnings present value approach, the current market method, liquidation price and mathematical method.Evaluate the choice of methods must meet the basic requirements of evaluation objects, mostly have requirement of comprehensive evaluation method, used to find the correct conclusion.But, 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

(a) intangible assets evaluation anomie objective factor.

1. Is due to the fuzziness of intangible assets evaluation objects may cause the distortion of the appraisal conclusion and anomie.Intangible assets 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.

2. Is to evaluate the investigation and analysis of the complexity 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 complex, the assessment .Accounting treatmentMore complex, assessment of the analysis

and calculation of the method is also quite complex, need to put a quantitative analysis and qualitative analysis, judgement, the complexity of combining the characteristics of intangible assets assessment that easy to appear anomie phenomenon.

3. 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 complex task, and assessment assessment overweight high quality requirements.Evaluation personnel confront is not too familiar evaluation objects, in a short time to get reliable evaluation conclusion, don't do hard physical labor, no abundant energy, no superhuman wisdom, no muscled body is impossible.

4. Is the appraisal conclusion estimate characteristic of may make evaluation personnel due to material master is not comprehensive, 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 estimates.Intangible assets appraisal method mainly is qualitative, is the judgment by evaluation personnel for the future, thinking of economic gains that predicted, calculated.Since the future is uncertain economic viability and, unlike tangible assets as objective, intuitive, can directly accounting, its conflicting conclusions always estimate sex, the subjective and characteristic.We for intangible assets assessment results may not requires absolutely accurate, but evaluate conclusion should also be eight, nine not depart from ten.Practice proves that the higher the quality evaluation personnel assessment of the rich experience, judgment, the more accurate, the thinking, the appraisal conclusion is the higher accuracy.Instead, evaluation personnel's quality is lower, the evaluation of experience less, thinking judgment is not correct, assesses conclusion is the lower accuracy, appears likely to evaluate conclusion the distortion and anomie. (2) intangible assets appraisal of anomie subjective reason.

1. No rules regulating assessment.Since the 1990s, the state department concerned to intangible assets evaluation issue has caused enough attention, has issued relevant intangible assets aspects of the decrees and policies.In 1993 the state formally implementing new financial and accounting system, the concept of intangible assets made clear definition of intangible assets evaluation, has also made the corresponding regulations.1996 Chinese assets evaluation association issued a "opinions" asset appraisal operation norm, emphasized that intangible assets evaluation must take property changes for the premise, and with the gain

ability of intangible assets for objects and the intangible assets can produce earnings as the

foundation.Intangible assets can be divided into intellectual property rights, the rights category, relationship of class and other types of four types.Each kind of types including many many specific projects.Such as intellectual property of intangible assets and include patent right, proprietary technology, right, trademark right, copyright and computer software projects;Right kind of intangible assets and including contract.

2. Evaluation responsibility unclear.Intangible 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 responsibility.However, China's current intangible assets evaluation policy and evaluation standard of appraisal institution assessment activities and evaluate conclusion caused by social influence and shall be liable for all kinds of responsibility to the lack of necessary regulation.During actual operation also is so, no matter how intangible assets appraisal conclusion how unusual, gross exaggeration, appraisal institution and entrust assessment enterprise also need not assume any responsibility.This will give some enterprises in policy, some assessment unit and some people leave "loophole".Don't assume responsibility of power, no monitoring power inevitably led to the abuse of power, power corruption, this is an imbalance of power and deviant iron laws..Intangible assets evaluation also impossible to move out of this rule.

3. Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight inter-related.Only assessment method proper, scientific, accord with the objective reality, can come to the correct conclusion.Conversely, if the method of evaluating the misconduct, do not accord with the objective reality, the object of assessment could not have come to the correct conclusion.The selection of evaluation method is a science, different evaluation objects need to adopt different evaluation method, is the sole use of an evaluation method of comprehensive evaluation method is adopted, it

is all the need according to the evaluation objects objective reality of to make a decision.If the methods adopted not science, may appear the distortion of the appraisal conclusion and losing.

4. Evaluation mechanism lack of supervision.Intangible assets appraisal conclusion whether justice, objective, seeking truth from facts, you can't just unilateral decision by appraisal institution, must have certain authoritative institution to audit and recognition, i.e. intangible assets assessment should have certain supervisory mechanism.No supervision mechanism of the intangible assets appraisal conclusion is very possible distortion and anomie.Intangible assets assessment of supervision mechanism is the request has various supervision, such as government supervision, technical department to supervise, the supervision of

financial departments and social supervision, etc.If appraisal institution by the lack of necessary supervision, assessment institution assessment conclusion unilaterally, assessment conclusion may be inaccurate, fire really and anomie.

5. Evaluation personnel short ethics.Intangible assets evaluation, except in need more seriously, carefully objectively, and use various evaluation methods for various factors, analyzes and compares them repeatedly in the subjective evaluation personnel, their ethic is more important.Because the uniqueness of the intangible assets in assets, itself when evaluating it is difficult to have more appropriate frame of reference, unlike tangible assets that can have similar assets for reference, and it is indirect and derivatives in the evaluation process makes the subjectivity occupy a important position.Appraisal institution and evaluate the ethical standards in staff the importance of intangible assets evaluation than in tangible assets evaluation appear important.Appraisal institution and evaluation personnel is from strict professional ethics, according to the professional requirements, earnest carefully analysis and assessment, try to be fair and impartial, or to cater to customer needs, according to the customer or bright or dark dictates or relevant pressures to make an assessment, the result is often very different appraisal institution and evaluation personnel do not speak occupation morals, no serious analysis evaluation, he might not make it to fairness, justice, it is possible to make the assessment work appear distortion and anomie.

IMPROVE THE ASSESSMENT OF THE MANAGEMENT SYSTEM

1. Perfect evaluation organization.

Intangible assets evaluation first to establish a standardized, professional, authoritative evaluation organization.Intangible assets evaluation law, policy is strong, the ideological and political quality, strict, specification high business involve wide, workload big, technology assessment, economic accounting is difficult and complex, must by legal, special appraisal institution has appraisal qualification for personnel, single not in legal appraisal institution work personal, do not have appraisal qualification.Intangible asset appraisal institution established have definite laws, rules and regulations.Should be larger than tangible assets evaluation agencies more rigorous and more specific, more standardized examination and approval procedures.ntangible assets evaluation personnel should undergo strict exam Assessment, participate in national unified organization of the exam and assessment made for professional evaluation qualification certificate, after certain ideological and political quality examination, and be legal appraisal institution confirm and employment, to qualify for the intangible asset appraisal work.

2. The establishment appraisal regulations system.

Intangible assets evaluation is a systematic, orderliness work, each work must be systematic, standardization, legal system.Therefore, must formulate relevant laws and regulations and to legal requirements specification appraisal institution in strict accordance with the national laws and regulations for intangible assets evaluation.More specifically, the main shall establish the legal norms: first, to the intangible asset appraisal system clearly defined.Intangible assets appraisal system including assessment assets evaluation subject, object, the assessment basis, evaluation scope, assessment principle, the assessment process, evaluation purpose and evaluation standard elements.The relevant departments of the state shall make explicit provisions of these problems, and make the assessment work, rule-based barriers.

3. Training assessment professionals.

Intangible assets evaluation is a very important and very complicated work, is a professional strong work, need to have a large amount of political and ideological quality high, business ability, professional foundation thick and broad scope, the public relation ability and competence strong applied talents.Therefore, vigorously develop a large number of intangible assets evaluation of specialized personnel is very important things.To raise assessment personnel's ideological and political quality, legal policy level, professional level, professional ability and pr force things ability.

4. Propaganda assessment professional knowledge.

Intangible assets evaluation is a study of the whole society influential work, and must strengthen relevant knowledge of intangible assets the popularization and promotion.Intangible assets assessment of relevant knowledge can not only be a few evaluation experts have mastered, want to enlarge the propaganda dynamics, make whole society especially industrial department leader and staff can understand and apply good intangible assets assessment of relevant knowledge, let society and world use their mastery of the intangible asset appraisal knowledge of intangible assets supervision, the evaluation work of intangible assets assessment to prevent failings, distortion and anomie.

5. The establishment appraisal supervision mechanism.

To ensure that evaluation is conducted and the reliability of the appraisal conclusion, must have certain supervision mechanism.Only to strengthen supervision of the evaluation work, can effectively spur appraisal institution and evaluation personnel earnestly perform their duties according to law, in accordance with the intangible assets's assessment, can prevent appraisal conclusion to the distortion and anomie.For intangible assets evaluation of supervision over the work of the main have government supervision, social supervision,

legal supervision and technical supervision, etc.Make evaluation organ of the appraisal conclusion when necessary to perform some of the audit.When necessary, especially for major project assessment had better choose two different assessment institutions of evaluation, compare their back-to-back, 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 issues.So in intangible assets evaluation work, must adhere to ethical principles, persisted with the ethics education evaluation personnel, establish the asset appraisal industry ethics.To make the industry in the crew realized, carries on the intangible assets evaluation, not only to entrust enterprise is responsible, and should be responsible for the society.Economic 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.

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Forum on Technology Management, Kyoto 1997, Proceedings

[2]Baglieri E., Linking shareholder value to R&D performance, IAMOT Conference,

Miami 2000, Proceedings

[3]Baruch,L. Saugiannis, T. The Capitalization, Amortization and Value-relevance of

R&D, in Journal of Acccounting & Economics, febbraio 1996

[4]Beale, N. Intellectual Assets,Professional Investor settembre 1993

[5]Boer F.P., Linking R&D to growth and shareholder value, Research-Technology

Management, May-June 1994

[6]Chiesa V., Coughlan P., Voss C.A., “Development of a technical innovation audit” Journal of Product Innovation Management, Vol. 13, N.2 p.105, 1996

[7]Desmoond G.M., Kelley R.E.,Business Valuation Handbook, Valuation Press Inc., Los Angeles, 1988.

[8]Dosi, G., and D.J. Teece “Organizational Competencies and the Boundaries of the Firm, in Market and Organization”, The Competitive Firm and its Environment , Latapses,

Nice, France and Iside, Rome, 1993.

无形资产评估的标准及对策

作者：恩佐·拜莱勒

维托里·奥基耶萨

阿尔贝·托格兰多

摘要

无形资产越来越被视为企业成功的终极根源。本文旨在提出一个方法来估计在研究和发展活动中嵌入的价值，谈谈无形资产评估活动中存在的问题和解决方法。无形资产可用于：一个公司的价值的评估，有关资产的定期进行评价，如兼并，收购等具体行动在经济报告的角度，着重估计研发股东创造价值。建议的框架是基于这样的假设有一强关系的研究和发展能力对股东价值的贡献和经营业绩。本文描述了这样一个框架还有一个实证应用。并提出了解决无形资产评估相关问题的建议。

关键字：无形资产；评估；研究与发展

引言

无形资产评估，由工业和经济界的关注引起越来越多的问题。国人从未认真无形资产的普遍重视无形资产，这无疑是一个很大的进步。但是，在无形的资产评估。在事件发生的工作是锻炼外的标准引起关注。

一、失范现象表现

失范现象无形资产的评估远比有形资产的评估复杂得多，常常出现失范现象。无形资产评估失范现象表现在许多方面，概括起来主要表现在以下四个方面。

（一）法律失范

无形资产的评估是在一定的法律、法规的指导下进行的，是以国家的政策规范为依据的，

无论什么性质的企业，无论何种形式的无形资产的评估都不能违背国家的法律规范。但是某些评估机构却无视国家法律法规，做出了许多违背国家法律法规的事情来，使无形资产的评估工作出现了失范现象。有些企业在没有产权变动的情况下，聘请或者委托资产评估其“商誉”，有的还通过新闻媒介公布其价值。这就严重地违背了国家有关严格禁止没有产权交易目的的商誉评估公布的规定。企业和广告部门向公众公布没有法律效力的信息，是不正当竞争行为，违反了反不正当的竞争法和广告法，是明显的违法行为。某些评估机构不服从国家现行法律法规规定的评估目的，不实事求是地作出评估结论。有些评估机构对企业的无形资产进行评估时不是采取实事求是的态度，甚至应企业的要求，动辄就把企业的无形资产评估为几亿、几十亿甚至上百亿。如果这种现象任其自然，则势必有搞乱评估行业秩序的现实危险。有些评估机构未取得合法的评估资格，或者聘用了没有评估资格的人担任评估人员。不合法的评估机构加上不合法的评估人员，其本身就缺乏必要的法律依据，其评估的结论必然是没有法律效力的。

（二）财务失范

无形资产的评估应以基本的财务核算为基本依据，应该建立一整套完整的财务核算体系和评价体系，没有财务核算的无形资产的评估是缺乏财会依据的。缺乏财会依据的评估是不科学的，也是不合乎法律规范的。可是某些评估机构对企业进行无形资产评估时，不按照财务管理的基本要求进行科学的财务核算，甚至连简单的财务统计都不进行，就作出评估结论，这是及不严肃的做法。评估的结论是违背财务规范的，当然是不可靠的。

（三）伦理失范

无形资产的评估同有形资产的评估相比要复杂得多，在评估过程中，经办人的主观因素所占比重也要大得多。评估的结论是否正确，是否符合客观实际，在很大程度上取决于评估人员的思想道德素质的好坏和职业道德修养水平的高低。评估行业的职业伦理要求评估机构和评估人员要本着对社会负责、对客户负责的态度，尽一切努力使评估工作做到严肃、认真、细致，使评估结论客观、公正，而不能为了迎合某种需要或追求某种轰动效应，使评估工作出现随意性。但是某些评估机构不是由于具体工作人员的业务水平的问题而导致结论失真，而是因为主观上的原因或其他方面的因素而导致出现假数据或假结论，这就不是一个业务技术方面的问题，而是一个典型的伦理问题。

（四）方法失范

无论是有形资产的评估还是无形资产的评估都大致有三条途径，即成本途径、市场途径

和收益途径。无形资产的创制成本与其创造的收益水平往往对应性较小，采用不同的途径，如分别采用成本途径和收益途径进行评估，所得出的评估结论可能大相径庭。所以，在可能的条件下，要尽可能采用多种评估途径进行评估，把成本途径、市场途径和收益途径有机地结合起来，综合各种评估途径的结论得出最终评价结果。无形资产的评估方法主要有重置成本法、收益现值法、现行市场法、清算价格法及数学方法。评估方法的选择必须符合评估对象的基本要求，大都有要求综合使用各种评估方法，才能得出正确的评估结论。但是，如果某些评估机构简单从事，采用某一种评估途径或评估方法就做出评估结论，评估的结论肯定是站不住脚的，因为其得出结论的方法是违背无形资产评估的基本方法的。

二、失范原因

（一）无形资产评估失范的客观原因。

1.是由于无形资产评估对象的模糊性可能造成评估结论的失真和失范。无形资产不具有明显的实物载体，是一些看不见、摸不着的、直观性差的资产，具有依附性的特点；无形资产所有权和使用权的所属及有效性不如有形资产明确，总是模糊地胶粘在一起的，这种模糊性的特点给无形资产的评估带来了困难。

2.是评估调查分析的复杂性可能使评估机构和评估人员，产生错误的认识，做出错误的判断。由于无形资产的评估对象的模糊性，要求调查搜索的范围大，评估计价因素多，评估的方法复杂，评估的账务处理比较复杂，评估的分析计算方法也比较复杂，需要把定量分析计算同定性分析判断相结合，这种复杂性的特点使无形资产的评估容易出现失范现象。

3.是评估工作的艰苦性可能使评估人员由于时间、精力、智力及体力等因素的影响而出现评估结论的失真和失范。一切认真的评估工作都是艰辛的，无论资产评估的目的怎样，但在时间上都要求比较紧迫，具有阶段性、突击性的特点。无形资产的评估由于调查分析复杂，从而使评估任务超重，且评估质量要求高。评估人员面对的是不太熟悉的评估对象，在短时间内要得到真实可靠的评估结论，不付出艰辛的体力劳动，没有充沛的精力，没有超人的智慧，没有强健的身体是不可能的。

4.是评估结论的估计性的特点可能使评估人员因材料掌握不全面、评估经验不丰富、思维判断的不正确等因素的影响而出现评估结论的失真、失范。无形资产的评估结论是评估人员根据无形资产的情况，凭借对影响估价因素的把握，凭经验做出的一种估计。无形资产的估价方法主要是定性的，是借助于评估人员的思维判断，对未来经济收益进行预测、推算而得出的。由于未来经济效益又具有不确定性，它不像有形资产那样客观、直观、可以直接核

算，其所得出的结论总是估计性的、主观性的和特征性的。我们对于无形资产的评估结果不可能要求绝对准确，但是评估结论也应该是八、九不离十的。实践证明，评估人员的素质越高，评估的经验越丰富、思维判断越正确，则评估结论是准确性越高。相反，评估人员的素质越低，评估的经验越缺乏，思维判断不正确，则评估的结论是准确性越低，就很可能出现评估结论的失真和失范。

（二）无形资产评估失范的主观原因。

1.评估规范无细则。90年代以来，国家有关部门对无形资产的评估问题已经引起了足够的重视，先后出台了有关无形资产方面的法规和政策。1993年国家正式实施新的财务会计制度，对无形资产的概念作出了明确界定，对无形资产的评估也作了相应的规定。1996年中国资产评估协会发布了《资产评估操作规范意见》，强调了无形资产的评估必须以产权变动为前提，以无形资产的获得能力为对象，以无形资产能产生的收益为基础。无形资产可以分为知识产权类、权利类、关系类和其他类四种类型。每一种类型包括许多许多具体的项目。如知识产权类无形资产又包括专利权、专有技术权、商标权、著作权和计算机软件等项目。

2.评估责任不明确。无形资产的评估结论对委托企业和社会的经济运行都会产生很大的影响，因而评估机构应当也必须为自己所做出的评估结论承担一定的经济责任、法律责任、道德责任和社会责任。但是，我国现行的无形资产的评估政策和评估规范对评估机构的评估活动和评估结论所造成的社会影响而应当承担的各种责任缺乏必要的规定。评估机构只拥有权力，无需承担责任。实际操作过程中也是如此，不管无形资产的评估结论如何离谱，怎样无限夸大，评估机构和委托评估企业也无需承担任何责任。这就在政策上给某些企业、某些评估单位和某些人留下了“空子”。不承担责任的权力，没有监控的权力必然导致权力的滥用、权力的腐败，这是权力失衡和越轨的一条铁的规律。无形资产的评估也同样不可能脱离这一规律。

3.评估方法欠科学。无形资产评估的结论正确与否同评估方法的科学与否紧相关联。只有评估方法得当、科学、符合客观实际，才能得出正确的结论。反之，如果评估的方法失当、不符合评估对象的客观实际，就不可能得出正确的评估结论。评估方法的选用是一门科学，不同的评估对象需要采用不同的评估方法，是单独采用某一评估方法还是综合采用多种评估方法，这都是需要根据评估对象的客观实际做出决定的。如果采用的方法不科学，就可能出现评估结论的失真、失范。

4.评估机制缺监督。无形资产评估的结论是否公正、客观、实事求是，不能仅仅由评估机构单方面做出决定，必须有一定的权威机构予以复核、认定，也就是说无形资产的评估应

该有一定的监督机制。没有监督机制的无形资产的评估结论是很可能失真和失范的。无形资产评估的监督机制就是要求有多方面的监督，如政府部门的监督、技术部门的监督、财政部门的监督和社会的监督等等。如果评估机构缺乏必要的监督，由评估机构单方面做出评估的结论，评估的结论就很可能失实、火真和失范。

5.评估人员素质低下。无形资产的评估，除了在客观上需要更加认真、仔细，并运用多种评估方法对于各种因素反复加以比较、分析外，在主观上评估人员的自身伦理便显得更加重要。因为无形资产本身的独特性，在资产评估时很难有比较合适的参照物，不象有形资产那样可以有同类资产进行参照，而且它的间接性和衍生性都使得在整个评估过程中的主观性占据较重要的位置。评估机构和评估人员的伦理道德水准在无形资产评估中的重要性远比在有形资产评估中显得重要。评估机构和评估人员是出于严格的职业道德，按照专业要求，认真仔细地进行分析和测评，尽量做到公平、公正，还是为了迎合客户需要，按照客户或明或暗的授意或有关方面的压力来作出评估，其结果往往是大不一样的。如果评估机构和评估人员不讲职业道德，不进行认真的分析测评，就不可能做到公平、公正，就可能使评估工作出现失真和失范。

三、解决无形资产评估失真的方法

1.完善评估组织机构。

无形资产的评估首先要建立起规范的、专业化的、具有权威性的评估组织机构。无形资产的评估工作的法律性、政策性强，政治思想素质要求严、规格高，业务涉及面广、工作量大，技术评审、经济核算既艰难又复杂，必须由合法的、专门的评估机构的具有评估资格的人员进行，单个的未在合法评估机构工作的个人，不具有评估资格。无形资产评估机构的建立要有明确的法律法规的规定。应该有着比有形资产评估机构更加严格、更加明确、更加规范的审批程序。无形资产评估人员应该经过严格的考试考核，参加国家统一组织的考试和考核取得专业评估资格证书，经过一定的政治思想素质审查，并被合法的评估机构确认和聘用，才有资格参加无形资产评估工作。

2.建立评估法规体系。

无形资产的评估是一项系统性、有序性的工作，各项工作都必须系统化、规范化，法制化。因此，必须制定有关法律法规，以法定规范要求评估机构严格按照国家法律法规进行无形资产的评估。具体说来，主要应建立以下法律规范：第一，要对无形资产评估系统作出明确的规定。无形资产的评估体系包括资产评估主体、评估客体、评估依据、评估范围、评估

原则、评估程序、评估目的和评估标准等要素。国家有关部门应就这些问题作出明确的规定，使评估工作有法可依、有章可循。

3.培训评估专业人员。

无形资产的评估工作是一项非常重要又非常复杂的工作，是一种专业性很强的工作，需要有大量政治思想素质高、业务能力强、专业底子厚、知识面广、公关能力和处事能力强的应用型人才。因此，大力培养一大批无形资产评估的专门人才是非常重要的事情。要提高评估人员的政治思想素质、法律政策水平、专业水平、业务能力和公关力事能力。

4.宣传评估专业知识。

无形资产的评估是一项对整个社会都有影响的工作，因而必须加强对无形资产有关知识的普及和宣传。无形资产评估的有关知识不能只被少数评估专家所掌握，要扩大宣传力度，使整个社会尤其是产业部门的领导者和工作人员都能了解并能熟练地运用无形资产评估的有关知识，让社会和界运用自己掌握的无形资产评估知识对无形资产的评估工作进行监督，以防止无形资产评估的失实、失真和失范。

5.建立评估监督机制。

要保证评估工作的顺利进行和评估结论的可靠性，必须有一定的监督机制。只有加强对评估工作的监督，才能有效地鞭策评估机构和评估人员认真地履行自己的职责，依法依德进行无形资产的评估，才能防止评估结论的失真和失范。对无形资产评估工作的监督主要有政府机构的监督、社会的监督、法律监督和技术监督等。对评估机构所做出的评估结论在必要的时候要进行一定的审核。必要时尤其是对重大项目的评估最好选择两个不同的评估机构进行背靠背的评估，比较他们的评估结论，从而得出可靠的评估结论。

6.制定评估伦理规范。

无形资产的评估不仅仅是一个法律问题，也不仅仅是一个经济问题，而且是一个伦理问题。因此在无形资产的评估工作中，必须坚持伦理原则，坚持用伦理道德对评估人员进行教育，建立资产评估行业的论理规范。要使从事这一行业的全体人员认识到，进行无形资产的评估，不仅要对委托企业负责，而且要对社会负责。经济活动中任何虚假的东西最终将会暴露无遗，无形资产的评估也同样如此，如果丧失了其严肃性，最终将使人们对无形资产价值本身产生怀疑，也会对资产评估行业本身产生不利的影响。

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