外文翻譯--無(wú)形資產(chǎn)評(píng)估的標(biāo)準(zhǔn)及對(duì)策

1、<p><b>　　中文5430字</b></p><p>　　出處：Baglieri E, Chiesa V, Grando A, et al. Intangible assets appraisal and the out-of-standard countermeasures [J]. 2001</p><p><b>　　畢業(yè)論文外文翻譯&

2、lt;/b></p><p>　　系 別 財(cái)經(jīng)系 </p><p>　　專 業(yè) 財(cái)務(wù)管理 </p><p>　　班 級(jí) 財(cái)務(wù)xxxx </p><p>　　學(xué) 號(hào) xxxxxxxx </p><

3、p>　　姓 名 xxxxxxx </p><p>　　指導(dǎo)教師 xxxxxx </p><p>　　2012年 5月 10日</p><p>　　Intangible assets appraisal and the out-of-standard countermeasures</p>

4、<p>　　Enzo Baglieri</p><p>　　Vittorio Chiesa</p><p>　　Alberto Grando</p><p><b>　　ABSTRACT</b></p><p>　　Intangible assets are increasingly considered t

5、he ultimate roots of company’s success.</p><p>　　This paper aims to propose a method to estimate the value embedded in R&D activities,</p><p>　　which could be used for: (i) a una tantum eval

6、uation of a firm’s value, related to</p><p>　　specific actions such as mergers, acquisition, etc.; and (ii) a periodic evaluation, with</p><p>　　the perspective of the economic reporting, focuse

7、d to estimate the R&D shareholder</p><p>　　value creation. The proposed framework is based on the assumption that there is a</p><p>　　strong relationship between the R&D contribution to

8、shareholder value and the</p><p>　　operational performance of R&D activities. The paper describes such a framework as</p><p>　　well as an empirical application.</p><p>　　KEY WOR

9、DS:intangible assert; Evaluation of intangible assets;R&D Evaluation.</p><p>　　INTRODUCTION</p><p>　　Intangible assets evaluation, more and more problems caused by the attention of industry

10、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 tem

11、pered out-of-standard caused concerns.</p><p>　　THE PERFORMANCE OF ANOMIE</p><p>　　A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex diso

12、rder phenomenon.Intangible assets assessment of out-of-standard manifests itself in many ways, summarized up mainly displays in the following four aspects.</p><p>　　One is the legal anomie.Intangible assets

13、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 nation

14、al 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 enterpr

15、ises in no propert</p><p>　　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 a

16、nd evaluation system, no financial accounting of the intangible assets evaluation is lack of accounting basis.Lack of accounting is the basis of the evaluation is not science, is not be legal norms.But some evaluation in

17、stitutions to enterprise intangible assets evaluation, doesn't follow Financial management's basic re</p><p>　　Three is ethical anomie.Intangible assets evaluation compared with tangible assets evalu

18、ation 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 ideolog

19、ical 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</p><p>　　Four

20、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

21、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 a

22、s possible many assessment approach, the cost assessmen</p><p>　　ANOMIE REASONS </p><p>　　(a) intangible assets evaluation anomie objective factor.</p><p>　　1. Is due to

23、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

24、, 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 ass

25、ets evaluation more difficult.</p><p>　　2. Is to evaluate the investigation and analysis of the complexity may make appraisal institution and evaluation personnel, produce the wrong cognition, make wrong jud

26、gment.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 comp

27、lex, assessment of the analysis and calculation of the method is also quite complex, need to put a quantitative a</p><p>　　3. The hard work is to evaluate the sexual may make the assessment staff due to the

28、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, h

29、as 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.Evaluati</p><p>　　4

30、. 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 o

31、f 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, ma

32、ke a thumb estimates.Intangible assets appraisal method mai</p><p>　　(2) intangible assets appraisal of anomie subjective reason.</p><p>　　1. No rules regulating assessment.Since the 1990s, the

33、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 financia

34、l 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 "opini

35、ons" asset</p><p>　　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 apprais

36、al 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

37、intangible assets evaluation policy and evaluation standard of appraisal institution assessment activi</p><p>　　3. Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation meth

38、od 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

39、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, differe</p><p>　　4. Evaluatio

40、n 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 authoritativ

41、e 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 a

42、nomie.Intangible assets assessment of supervision me</p><p>　　5. Evaluation personnel short ethics.Intangible assets evaluation, except in need more seriously, carefully objectively, and use various evaluati

43、on 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 evaluatin

44、g it is difficult to have more appropriate frame of reference, unlike tangible assets that can have similar assets for reference, and i</p><p>　　IMPROVE THE ASSESSMENT OF THE MANAGEMENT SYSTEM</p><

45、;p>　　1. Perfect evaluation organization.</p><p>　　Intangible assets evaluation first to establish a standardized, professional, authoritative evaluation organization.Intangible assets evaluation law, poli

46、cy 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 i

47、nstitution has appraisal qualification for personnel, single not in legal appraisal institution work personal, do not have app</p><p>　　2. The establishment appraisal regulations system.</p><p>

48、　　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 specificatio

49、n 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 s

50、ystem clearly defined.Intangible assets appraisal system inclu</p><p>　　3. Training assessment professionals.</p><p>　　Intangible assets evaluation is a very important and very complicated work,

51、 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 ap

52、plied 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 qualit</p>

53、<p>　　4. Propaganda assessment professional knowledge.</p><p>　　Intangible assets evaluation is a study of the whole society influential work, and must strengthen relevant knowledge of intangible asset

54、s 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 industr

55、ial department leader and staff can understand and apply good intangible assets assessment of relevant knowledge, let society and world use the</p><p>　　5. The establishment appraisal supervision mechanism.&

56、lt;/p><p>　　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

57、 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 anom

58、ie.For intangible assets evaluation of supervision over the work of the main have gove</p><p>　　6. System evaluation ethics.</p><p>　　Intangible assets evaluation is not only a legal issue, also

59、 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 apprai

60、sal 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 f

61、</p><p>　　REFERENCES</p><p>　　[1]Baglieri E., R&D Performance measurement: a reference model, 7th International</p><p>　　Forum on Technology Management, Kyoto 1997, Proceedings&

62、lt;/p><p>　　[2]Baglieri E., Linking shareholder value to R&D performance, IAMOT Conference,</p><p>　　Miami 2000, Proceedings</p><p>　　[3]Baruch,L. Saugiannis, T. The Capitalization

63、, Amortization and Value-relevance of</p><p>　　R&D, in Journal of Acccounting & Economics, febbraio 1996</p><p>　　[4]Beale, N. Intellectual Assets,Professional Investor settembre 1993<

64、;/p><p>　　[5]Boer F.P., Linking R&D to growth and shareholder value, Research-Technology</p><p>　　Management, May-June 1994</p><p>　　[6]Chiesa V., Coughlan P., Voss C.A., “Developm

65、ent of a technical innovation audit” Journal of</p><p>　　Product Innovation Management, Vol. 13, N.2 p.105, 1996</p><p>　　[7]Desmoond G.M., Kelley R.E.,Business Valuation Handbook, Valuation Pre

66、ss Inc., Los Angeles, 1988.</p><p>　　[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,

67、</p><p>　　Nice, France and Iside, Rome, 1993.</p><p>　　無(wú)形資產(chǎn)評(píng)估的標(biāo)準(zhǔn)及對(duì)策</p><p>　　作者：恩佐·拜萊勒 維托里·奧基耶薩 阿爾貝·托格蘭多</p><p><b>　　摘 要</b></

68、p><p>　　無(wú)形資產(chǎn)越來(lái)越被視為企業(yè)成功的終極根源。本文旨在提出一個(gè)方法來(lái)估計(jì)在研究和發(fā)展活動(dòng)中嵌入的價(jià)值，談?wù)劅o(wú)形資產(chǎn)評(píng)估活動(dòng)中存在的問(wèn)題和解決方法。無(wú)形資產(chǎn)可用于：一個(gè)公司的價(jià)值的評(píng)估，有關(guān)資產(chǎn)的定期進(jìn)行評(píng)價(jià)，如兼并，收購(gòu)等具體行動(dòng)在經(jīng)濟(jì)報(bào)告的角度，著重估計(jì)研發(fā)股東創(chuàng)造價(jià)值。建議的框架是基于這樣的假設(shè)有一強(qiáng)關(guān)系的研究和發(fā)展能力對(duì)股東價(jià)值的貢獻(xiàn)和經(jīng)營(yíng)業(yè)績(jī)。本文描述了這樣一個(gè)框架還有一個(gè)實(shí)證應(yīng)用。并提出了解決無(wú)形

69、資產(chǎn)評(píng)估相關(guān)問(wèn)題的建議。</p><p>　　關(guān)鍵字：無(wú)形資產(chǎn)；評(píng)估；研究與發(fā)展</p><p><b>　　引言</b></p><p>　　無(wú)形資產(chǎn)評(píng)估，由工業(yè)和經(jīng)濟(jì)界的關(guān)注引起越來(lái)越多的問(wèn)題。國(guó)人從未認(rèn)真無(wú)形資產(chǎn)的普遍重視無(wú)形資產(chǎn)，這無(wú)疑是一個(gè)很大的進(jìn)步。但是，在無(wú)形的資產(chǎn)評(píng)估。在事件發(fā)生的工作是鍛煉外的標(biāo)準(zhǔn)引起關(guān)注。</p>

70、<p><b>　　一、失范現(xiàn)象表現(xiàn)</b></p><p>　　失范現(xiàn)象無(wú)形資產(chǎn)的評(píng)估遠(yuǎn)比有形資產(chǎn)的評(píng)估復(fù)雜得多，常常出現(xiàn)失范現(xiàn)象。無(wú)形資產(chǎn)評(píng)估失范現(xiàn)象表現(xiàn)在許多方面，概括起來(lái)主要表現(xiàn)在以下四個(gè)方面。</p><p><b>　?。ㄒ唬┓墒Х?lt;/b></p><p>　　無(wú)形資產(chǎn)的評(píng)估是在一定的法律、法規(guī)

71、的指導(dǎo)下進(jìn)行的，是以國(guó)家的政策規(guī)范為依據(jù)的，無(wú)論什么性質(zhì)的企業(yè)，無(wú)論何種形式的無(wú)形資產(chǎn)的評(píng)估都不能違背國(guó)家的法律規(guī)范。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。有些企業(yè)在沒(méi)有產(chǎn)權(quán)變動(dòng)的情況下，聘請(qǐng)或者委托資產(chǎn)評(píng)估其“商譽(yù)”，有的還通過(guò)新聞媒介公布其價(jià)值。這就嚴(yán)重地違背了國(guó)家有關(guān)嚴(yán)格禁止沒(méi)有產(chǎn)權(quán)交易目的的商譽(yù)評(píng)估公布的規(guī)定。企業(yè)和廣告部門(mén)向公眾公布沒(méi)有法律效力的信息，是不正

72、當(dāng)競(jìng)爭(zhēng)行為，違反了反不正當(dāng)?shù)母?jìng)爭(zhēng)法和廣告法，是明顯的違法行為。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。有些評(píng)估機(jī)構(gòu)對(duì)企業(yè)的無(wú)形資產(chǎn)進(jìn)行評(píng)估時(shí)不是采取實(shí)事求是的態(tài)度，甚至應(yīng)企業(yè)的要求，動(dòng)輒就把企業(yè)的無(wú)形資產(chǎn)評(píng)估為幾億、幾十億甚至上百億。如果這種現(xiàn)象任其自然，則勢(shì)必有搞亂評(píng)估行業(yè)秩序的現(xiàn)實(shí)危險(xiǎn)。有些評(píng)估機(jī)構(gòu)未取得合法的評(píng)估資格，或者聘用了沒(méi)有評(píng)估資格的人擔(dān)任評(píng)估人員。不合法的評(píng)估機(jī)構(gòu)加上不合法的評(píng)估人員，

73、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。</p><p><b>　?。ǘ┴?cái)務(wù)失范</b></p><p>　　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。缺乏財(cái)會(huì)依據(jù)的評(píng)估是不科學(xué)的，也是不合乎法律規(guī)范的?？墒悄承┰u(píng)估機(jī)構(gòu)對(duì)企業(yè)進(jìn)行無(wú)形資產(chǎn)評(píng)估時(shí)，不按照

74、財(cái)務(wù)管理的基本要求進(jìn)行科學(xué)的財(cái)務(wù)核算，甚至連簡(jiǎn)單的財(cái)務(wù)統(tǒng)計(jì)都不進(jìn)行，就作出評(píng)估結(jié)論，這是及不嚴(yán)肅的做法。評(píng)估的結(jié)論是違背財(cái)務(wù)規(guī)范的，當(dāng)然是不可靠的。</p><p><b>　?。ㄈ﹤惱硎Х?lt;/b></p><p>　　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。評(píng)估的結(jié)論是否正確，是否符合客觀實(shí)際，在很大程度上取

75、決于評(píng)估人員的思想道德素質(zhì)的好壞和職業(yè)道德修養(yǎng)水平的高低。評(píng)估行業(yè)的職業(yè)倫理要求評(píng)估機(jī)構(gòu)和評(píng)估人員要本著對(duì)社會(huì)負(fù)責(zé)、對(duì)客戶負(fù)責(zé)的態(tài)度，盡一切努力使評(píng)估工作做到嚴(yán)肅、認(rèn)真、細(xì)致，使評(píng)估結(jié)論客觀、公正，而不能為了迎合某種需要或追求某種轟動(dòng)效應(yīng)，使評(píng)估工作出現(xiàn)隨意性。但是某些評(píng)估機(jī)構(gòu)不是由于具體工作人員的業(yè)務(wù)水平的問(wèn)題而導(dǎo)致結(jié)論失真，而是因?yàn)橹饔^上的原因或其他方面的因素而導(dǎo)致出現(xiàn)假數(shù)據(jù)或假結(jié)論，這就不是一個(gè)業(yè)務(wù)技術(shù)方面的問(wèn)題，而是一個(gè)典型的倫

76、理問(wèn)題。</p><p><b>　?。ㄋ模┓椒ㄊХ?lt;/b></p><p>　　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。無(wú)形資產(chǎn)的創(chuàng)制成本與其創(chuàng)造的收益水平往往對(duì)應(yīng)性較小，采用不同的途徑，如分別采用成本途徑和收益途徑進(jìn)行評(píng)估，所得出的評(píng)估結(jié)論可能大相徑庭。所以，在可能的條件下，要盡可能采用多種評(píng)估途徑進(jìn)行評(píng)估，把成本途

77、徑、市場(chǎng)途徑和收益途徑有機(jī)地結(jié)合起來(lái)，綜合各種評(píng)估途徑的結(jié)論得出最終評(píng)價(jià)結(jié)果。無(wú)形資產(chǎn)的評(píng)估方法主要有重置成本法、收益現(xiàn)值法、現(xiàn)行市場(chǎng)法、清算價(jià)格法及數(shù)學(xué)方法。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。但是，如果某些評(píng)估機(jī)構(gòu)簡(jiǎn)單從事，采用某一種評(píng)估途徑或評(píng)估方法就做出評(píng)估結(jié)論，評(píng)估的結(jié)論肯定是站不住腳的，因?yàn)槠涞贸鼋Y(jié)論的方法是違背無(wú)形資產(chǎn)評(píng)估的基本方法的。</p>&

78、lt;p><b>　　二、失范原因</b></p><p>　?。ㄒ唬o(wú)形資產(chǎn)評(píng)估失范的客觀原因。</p><p>　　1.是由于無(wú)形資產(chǎn)評(píng)估對(duì)象的模糊性可能造成評(píng)估結(jié)論的失真和失范。無(wú)形資產(chǎn)不具有明顯的實(shí)物載體，是一些看不見(jiàn)、摸不著的、直觀性差的資產(chǎn)，具有依附性的特點(diǎn)；無(wú)形資產(chǎn)所有權(quán)和使用權(quán)的所屬及有效性不如有形資產(chǎn)明確，總是模糊地膠粘在一起的，這種模糊性的特

79、點(diǎn)給無(wú)形資產(chǎn)的評(píng)估帶來(lái)了困難。</p><p>　　2.是評(píng)估調(diào)查分析的復(fù)雜性可能使評(píng)估機(jī)構(gòu)和評(píng)估人員，產(chǎn)生錯(cuò)誤的認(rèn)識(shí)，做出錯(cuò)誤的判斷。由于無(wú)形資產(chǎn)的評(píng)估對(duì)象的模糊性，要求調(diào)查搜索的范圍大，評(píng)估計(jì)價(jià)因素多，評(píng)估的方法復(fù)雜，評(píng)估的賬務(wù)處理比較復(fù)雜，評(píng)估的分析計(jì)算方法也比較復(fù)雜，需要把定量分析計(jì)算同定性分析判斷相結(jié)合，這種復(fù)雜性的特點(diǎn)使無(wú)形資產(chǎn)的評(píng)估容易出現(xiàn)失范現(xiàn)象。</p><p>　　3.

80、是評(píng)估工作的艱苦性可能使評(píng)估人員由于時(shí)間、精力、智力及體力等因素的影響而出現(xiàn)評(píng)估結(jié)論的失真和失范。一切認(rèn)真的評(píng)估工作都是艱辛的，無(wú)論資產(chǎn)評(píng)估的目的怎樣，但在時(shí)間上都要求比較緊迫，具有階段性、突擊性的特點(diǎn)。無(wú)形資產(chǎn)的評(píng)估由于調(diào)查分析復(fù)雜，從而使評(píng)估任務(wù)超重，且評(píng)估質(zhì)量要求高。評(píng)估人員面對(duì)的是不太熟悉的評(píng)估對(duì)象，在短時(shí)間內(nèi)要得到真實(shí)可靠的評(píng)估結(jié)論，不付出艱辛的體力勞動(dòng)，沒(méi)有充沛的精力，沒(méi)有超人的智慧，沒(méi)有強(qiáng)健的身體是不可能的。</p&

81、gt;<p>　　4.是評(píng)估結(jié)論的估計(jì)性的特點(diǎn)可能使評(píng)估人員因材料掌握不全面、評(píng)估經(jīng)驗(yàn)不豐富、思維判斷的不正確等因素的影響而出現(xiàn)評(píng)估結(jié)論的失真、失范。無(wú)形資產(chǎn)的評(píng)估結(jié)論是評(píng)估人員根據(jù)無(wú)形資產(chǎn)的情況，憑借對(duì)影響估價(jià)因素的把握，憑經(jīng)驗(yàn)做出的一種估計(jì)。無(wú)形資產(chǎn)的估價(jià)方法主要是定性的，是借助于評(píng)估人員的思維判斷，對(duì)未來(lái)經(jīng)濟(jì)收益進(jìn)行預(yù)測(cè)、推算而得出的。由于未來(lái)經(jīng)濟(jì)效益又具有不確定性，它不像有形資產(chǎn)那樣客觀、直觀、可以直接核算，其所得

82、出的結(jié)論總是估計(jì)性的、主觀性的和特征性的。我們對(duì)于無(wú)形資產(chǎn)的評(píng)估結(jié)果不可能要求絕對(duì)準(zhǔn)確，但是評(píng)估結(jié)論也應(yīng)該是八、九不離十的。實(shí)踐證明，評(píng)估人員的素質(zhì)越高，評(píng)估的經(jīng)驗(yàn)越豐富、思維判斷越正確，則評(píng)估結(jié)論是準(zhǔn)確性越高。相反，評(píng)估人員的素質(zhì)越低，評(píng)估的經(jīng)驗(yàn)越缺乏，思維判斷不正確，則評(píng)估的結(jié)論是準(zhǔn)確性越低，就很可能出現(xiàn)評(píng)估結(jié)論的失真和失范。</p><p>　?。ǘo(wú)形資產(chǎn)評(píng)估失范的主觀原因。</p>&l

83、t;p>　　1.評(píng)估規(guī)范無(wú)細(xì)則。90年代以來(lái)，國(guó)家有關(guān)部門(mén)對(duì)無(wú)形資產(chǎn)的評(píng)估問(wèn)題已經(jīng)引起了足夠的重視，先后出臺(tái)了有關(guān)無(wú)形資產(chǎn)方面的法規(guī)和政策。1993年國(guó)家正式實(shí)施新的財(cái)務(wù)會(huì)計(jì)制度，對(duì)無(wú)形資產(chǎn)的概念作出了明確界定，對(duì)無(wú)形資產(chǎn)的評(píng)估也作了相應(yīng)的規(guī)定。1996年中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)發(fā)布了《資產(chǎn)評(píng)估操作規(guī)范意見(jiàn)》，強(qiáng)調(diào)了無(wú)形資產(chǎn)的評(píng)估必須以產(chǎn)權(quán)變動(dòng)為前提，以無(wú)形資產(chǎn)的獲得能力為對(duì)象，以無(wú)形資產(chǎn)能產(chǎn)生的收益為基礎(chǔ)。無(wú)形資產(chǎn)可以分為知識(shí)產(chǎn)權(quán)類、權(quán)

84、利類、關(guān)系類和其他類四種類型。每一種類型包括許多許多具體的項(xiàng)目。如知識(shí)產(chǎn)權(quán)類無(wú)形資產(chǎn)又包括專利權(quán)、專有技術(shù)權(quán)、商標(biāo)權(quán)、著作權(quán)和計(jì)算機(jī)軟件等項(xiàng)目。</p><p>　　2.評(píng)估責(zé)任不明確。無(wú)形資產(chǎn)的評(píng)估結(jié)論對(duì)委托企業(yè)和社會(huì)的經(jīng)濟(jì)運(yùn)行都會(huì)產(chǎn)生很大的影響，因而評(píng)估機(jī)構(gòu)應(yīng)當(dāng)也必須為自己所做出的評(píng)估結(jié)論承擔(dān)一定的經(jīng)濟(jì)責(zé)任、法律責(zé)任、道德責(zé)任和社會(huì)責(zé)任。但是，我國(guó)現(xiàn)行的無(wú)形資產(chǎn)的評(píng)估政策和評(píng)估規(guī)范對(duì)評(píng)估機(jī)構(gòu)的評(píng)估活動(dòng)和評(píng)估結(jié)

85、論所造成的社會(huì)影響而應(yīng)當(dāng)承擔(dān)的各種責(zé)任缺乏必要的規(guī)定。評(píng)估機(jī)構(gòu)只擁有權(quán)力，無(wú)需承擔(dān)責(zé)任。實(shí)際操作過(guò)程中也是如此，不管無(wú)形資產(chǎn)的評(píng)估結(jié)論如何離譜，怎樣無(wú)限夸大，評(píng)估機(jī)構(gòu)和委托評(píng)估企業(yè)也無(wú)需承擔(dān)任何責(zé)任。這就在政策上給某些企業(yè)、某些評(píng)估單位和某些人留下了“空子”。不承擔(dān)責(zé)任的權(quán)力，沒(méi)有監(jiān)控的權(quán)力必然導(dǎo)致權(quán)力的濫用、權(quán)力的腐敗，這是權(quán)力失衡和越軌的一條鐵的規(guī)律。無(wú)形資產(chǎn)的評(píng)估也同樣不可能脫離這一規(guī)律。</p><p>

86、　　3.評(píng)估方法欠科學(xué)。無(wú)形資產(chǎn)評(píng)估的結(jié)論正確與否同評(píng)估方法的科學(xué)與否緊相關(guān)聯(lián)。只有評(píng)估方法得當(dāng)、科學(xué)、符合客觀實(shí)際，才能得出正確的結(jié)論。反之，如果評(píng)估的方法失當(dāng)、不符合評(píng)估對(duì)象的客觀實(shí)際，就不可能得出正確的評(píng)估結(jié)論。評(píng)估方法的選用是一門(mén)科學(xué)，不同的評(píng)估對(duì)象需要采用不同的評(píng)估方法，是單獨(dú)采用某一評(píng)估方法還是綜合采用多種評(píng)估方法，這都是需要根據(jù)評(píng)估對(duì)象的客觀實(shí)際做出決定的。如果采用的方法不科學(xué)，就可能出現(xiàn)評(píng)估結(jié)論的失真、失范。</p

87、><p>　　4.評(píng)估機(jī)制缺監(jiān)督。無(wú)形資產(chǎn)評(píng)估的結(jié)論是否公正、客觀、實(shí)事求是，不能僅僅由評(píng)估機(jī)構(gòu)單方面做出決定，必須有一定的權(quán)威機(jī)構(gòu)予以復(fù)核、認(rèn)定，也就是說(shuō)無(wú)形資產(chǎn)的評(píng)估應(yīng)該有一定的監(jiān)督機(jī)制。沒(méi)有監(jiān)督機(jī)制的無(wú)形資產(chǎn)的評(píng)估結(jié)論是很可能失真和失范的。無(wú)形資產(chǎn)評(píng)估的監(jiān)督機(jī)制就是要求有多方面的監(jiān)督，如政府部門(mén)的監(jiān)督、技術(shù)部門(mén)的監(jiān)督、財(cái)政部門(mén)的監(jiān)督和社會(huì)的監(jiān)督等等。如果評(píng)估機(jī)構(gòu)缺乏必要的監(jiān)督，由評(píng)估機(jī)構(gòu)單方面做出評(píng)估的結(jié)論，評(píng)

88、估的結(jié)論就很可能失實(shí)、火真和失范。</p><p>　　5.評(píng)估人員素質(zhì)低下。無(wú)形資產(chǎn)的評(píng)估，除了在客觀上需要更加認(rèn)真、仔細(xì)，并運(yùn)用多種評(píng)估方法對(duì)于各種因素反復(fù)加以比較、分析外，在主觀上評(píng)估人員的自身倫理便顯得更加重要。因?yàn)闊o(wú)形資產(chǎn)本身的獨(dú)特性，在資產(chǎn)評(píng)估時(shí)很難有比較合適的參照物，不象有形資產(chǎn)那樣可以有同類資產(chǎn)進(jìn)行參照，而且它的間接性和衍生性都使得在整個(gè)評(píng)估過(guò)程中的主觀性占據(jù)較重要的位置。評(píng)估機(jī)構(gòu)和評(píng)估人員的倫理

89、道德水準(zhǔn)在無(wú)形資產(chǎn)評(píng)估中的重要性遠(yuǎn)比在有形資產(chǎn)評(píng)估中顯得重要。評(píng)估機(jī)構(gòu)和評(píng)估人員是出于嚴(yán)格的職業(yè)道德，按照專業(yè)要求，認(rèn)真仔細(xì)地進(jìn)行分析和測(cè)評(píng)，盡量做到公平、公正，還是為了迎合客戶需要，按照客戶或明或暗的授意或有關(guān)方面的壓力來(lái)作出評(píng)估，其結(jié)果往往是大不一樣的。如果評(píng)估機(jī)構(gòu)和評(píng)估人員不講職業(yè)道德，不進(jìn)行認(rèn)真的分析測(cè)評(píng)，就不可能做到公平、公正，就可能使評(píng)估工作出現(xiàn)失真和失范。</p><p>　　三、解決無(wú)形資產(chǎn)評(píng)估失

90、真的方法</p><p>　　1.完善評(píng)估組織機(jī)構(gòu)。</p><p>　　無(wú)形資產(chǎn)的評(píng)估首先要建立起規(guī)范的、專業(yè)化的、具有權(quán)威性的評(píng)估組織機(jī)構(gòu)。無(wú)形資產(chǎn)的評(píng)估工作的法律性、政策性強(qiáng)，政治思想素質(zhì)要求嚴(yán)、規(guī)格高，業(yè)務(wù)涉及面廣、工作量大，技術(shù)評(píng)審、經(jīng)濟(jì)核算既艱難又復(fù)雜，必須由合法的、專門(mén)的評(píng)估機(jī)構(gòu)的具有評(píng)估資格的人員進(jìn)行，單個(gè)的未在合法評(píng)估機(jī)構(gòu)工作的個(gè)人，不具有評(píng)估資格。無(wú)形資產(chǎn)評(píng)估機(jī)構(gòu)的建立

91、要有明確的法律法規(guī)的規(guī)定。應(yīng)該有著比有形資產(chǎn)評(píng)估機(jī)構(gòu)更加嚴(yán)格、更加明確、更加規(guī)范的審批程序。無(wú)形資產(chǎn)評(píng)估人員應(yīng)該經(jīng)過(guò)嚴(yán)格的考試考核，參加國(guó)家統(tǒng)一組織的考試和考核取得專業(yè)評(píng)估資格證書(shū)，經(jīng)過(guò)一定的政治思想素質(zhì)審查，并被合法的評(píng)估機(jī)構(gòu)確認(rèn)和聘用，才有資格參加無(wú)形資產(chǎn)評(píng)估工作。</p><p>　　2.建立評(píng)估法規(guī)體系。</p><p>　　無(wú)形資產(chǎn)的評(píng)估是一項(xiàng)系統(tǒng)性、有序性的工作，各項(xiàng)工作都必須

92、系統(tǒng)化、規(guī)范化，法制化。因此，必須制定有關(guān)法律法規(guī)，以法定規(guī)范要求評(píng)估機(jī)構(gòu)嚴(yán)格按照國(guó)家法律法規(guī)進(jìn)行無(wú)形資產(chǎn)的評(píng)估。具體說(shuō)來(lái)，主要應(yīng)建立以下法律規(guī)范：第一，要對(duì)無(wú)形資產(chǎn)評(píng)估系統(tǒng)作出明確的規(guī)定。無(wú)形資產(chǎn)的評(píng)估體系包括資產(chǎn)評(píng)估主體、評(píng)估客體、評(píng)估依據(jù)、評(píng)估范圍、評(píng)估原則、評(píng)估程序、評(píng)估目的和評(píng)估標(biāo)準(zhǔn)等要素。國(guó)家有關(guān)部門(mén)應(yīng)就這些問(wèn)題作出明確的規(guī)定，使評(píng)估工作有法可依、有章可循。</p><p>　　3.培訓(xùn)評(píng)估專業(yè)人員。

93、</p><p>　　無(wú)形資產(chǎn)的評(píng)估工作是一項(xiàng)非常重要又非常復(fù)雜的工作，是一種專業(yè)性很強(qiáng)的工作，需要有大量政治思想素質(zhì)高、業(yè)務(wù)能力強(qiáng)、專業(yè)底子厚、知識(shí)面廣、公關(guān)能力和處事能力強(qiáng)的應(yīng)用型人才。因此，大力培養(yǎng)一大批無(wú)形資產(chǎn)評(píng)估的專門(mén)人才是非常重要的事情。要提高評(píng)估人員的政治思想素質(zhì)、法律政策水平、專業(yè)水平、業(yè)務(wù)能力和公關(guān)力事能力。</p><p>　　4.宣傳評(píng)估專業(yè)知識(shí)。</p>

94、<p>　　無(wú)形資產(chǎn)的評(píng)估是一項(xiàng)對(duì)整個(gè)社會(huì)都有影響的工作，因而必須加強(qiáng)對(duì)無(wú)形資產(chǎn)有關(guān)知識(shí)的普及和宣傳。無(wú)形資產(chǎn)評(píng)估的有關(guān)知識(shí)不能只被少數(shù)評(píng)估專家所掌握，要擴(kuò)大宣傳力度，使整個(gè)社會(huì)尤其是產(chǎn)業(yè)部門(mén)的領(lǐng)導(dǎo)者和工作人員都能了解并能熟練地運(yùn)用無(wú)形資產(chǎn)評(píng)估的有關(guān)知識(shí)，讓社會(huì)和界運(yùn)用自己掌握的無(wú)形資產(chǎn)評(píng)估知識(shí)對(duì)無(wú)形資產(chǎn)的評(píng)估工作進(jìn)行監(jiān)督，以防止無(wú)形資產(chǎn)評(píng)估的失實(shí)、失真和失范。</p><p>　　5.建立評(píng)估監(jiān)督

95、機(jī)制。</p><p>　　要保證評(píng)估工作的順利進(jìn)行和評(píng)估結(jié)論的可靠性，必須有一定的監(jiān)督機(jī)制。只有加強(qiáng)對(duì)評(píng)估工作的監(jiān)督，才能有效地鞭策評(píng)估機(jī)構(gòu)和評(píng)估人員認(rèn)真地履行自己的職責(zé)，依法依德進(jìn)行無(wú)形資產(chǎn)的評(píng)估，才能防止評(píng)估結(jié)論的失真和失范。對(duì)無(wú)形資產(chǎn)評(píng)估工作的監(jiān)督主要有政府機(jī)構(gòu)的監(jiān)督、社會(huì)的監(jiān)督、法律監(jiān)督和技術(shù)監(jiān)督等。對(duì)評(píng)估機(jī)構(gòu)所做出的評(píng)估結(jié)論在必要的時(shí)候要進(jìn)行一定的審核。必要時(shí)尤其是對(duì)重大項(xiàng)目的評(píng)估最好選擇兩個(gè)不同的評(píng)

96、估機(jī)構(gòu)進(jìn)行背靠背的評(píng)估，比較他們的評(píng)估結(jié)論，從而得出可靠的評(píng)估結(jié)論。</p><p>　　6.制定評(píng)估倫理規(guī)范。</p><p>　　無(wú)形資產(chǎn)的評(píng)估不僅僅是一個(gè)法律問(wèn)題，也不僅僅是一個(gè)經(jīng)濟(jì)問(wèn)題，而且是一個(gè)倫理問(wèn)題。因此在無(wú)形資產(chǎn)的評(píng)估工作中，必須堅(jiān)持倫理原則，堅(jiān)持用倫理道德對(duì)評(píng)估人員進(jìn)行教育，建立資產(chǎn)評(píng)估行業(yè)的論理規(guī)范。要使從事這一行業(yè)的全體人員認(rèn)識(shí)到，進(jìn)行無(wú)形資產(chǎn)的評(píng)估，不僅要對(duì)委托企業(yè)

97、負(fù)責(zé)，而且要對(duì)社會(huì)負(fù)責(zé)。經(jīng)濟(jì)活動(dòng)中任何虛假的東西最終將會(huì)暴露無(wú)遺，無(wú)形資產(chǎn)的評(píng)估也同樣如此，如果喪失了其嚴(yán)肅性，最終將使人們對(duì)無(wú)形資產(chǎn)價(jià)值本身產(chǎn)生懷疑，也會(huì)對(duì)資產(chǎn)評(píng)估行業(yè)本身產(chǎn)生不利的影響。</p><p><b>　　參 考 文 獻(xiàn)</b></p><p>　　[1] Baglieri R＆D績(jī)效測(cè)量：參考模型示范，第七屆國(guó)際科技管理論壇，1997年京都，[2]

98、Baglieri，鏈接股東價(jià)值的R＆D績(jī)效，IAMOT會(huì)議2000年，會(huì)刊[3]巴魯克湖Saugiannis，的資本化，攤銷和價(jià)值相關(guān)性研發(fā)的與經(jīng)濟(jì)，1996年febbraio雜志，[4]比爾，全知識(shí)產(chǎn)權(quán)，專業(yè)投資者settembre1993[5]波爾 聯(lián)研發(fā)對(duì)經(jīng)濟(jì)增長(zhǎng)和股東價(jià)值，研究技術(shù)管理，可1994年6月[6]基耶薩五，考夫蘭體育，沃斯鈣，雜志的“技術(shù)創(chuàng)新審計(jì)的發(fā)展“產(chǎn)品創(chuàng)新管理卷13， N.2第105頁(yè)，199