市場(chǎng)營(yíng)銷文翻譯---無形資產(chǎn)評(píng)估和外在標(biāo)準(zhǔn)對(duì)策

1、<p><b>　　中文7088字</b></p><p>　　Market Management Review, 2003, Vol. 6, No. 1, 53-73.</p><p>　　Intangible assets appraisal and the out-of-standard countermeasures</p><p

2、>　　Enzo Baglieri</p><p>　　Vittorio Chiesa</p><p>　　Alberto Grando</p><p><b>　　ABSTRACT</b></p><p>　　Intangible assets are increasingly considered the ult

3、imate 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 evaluation

4、 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, focused to e

5、stimate 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 shareh

6、older 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 WORDS:int

7、angible assert; Performances;measurement;R&D Evaluation.</p><p>　　INTRODUCTION</p><p>　　Intangible assets evaluation, more and more problems caused by the attention of industry and economic

8、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-

9、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 disorder phenomen

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

11、 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 norm

12、s.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 pr

13、opert</p><p>　　It is science anomie.Intangible assets evaluation should be based on a scientific evaluation system, its evaluation method and value the parameter selection is a strict regulations and require

14、ments.But some evaluation institutions to enterprise intangible assets evaluation, evaluation methods and value when the parameter selection there exist many not scientific and rigorous place.Mainly displays in: evaluati

15、on method, figure simple improper selection, loving save trouble, only choose easier eva</p><p>　　Three is the financial anomie.Intangible assets evaluation with basic financial accounting shall be for basic

16、 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 basis.Lack of accounting is the basis of the

17、 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 </p><p>　　Four is ethical an

18、omie.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

19、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 requirem

20、ents appraisal institution and evaluation </p><p>　　Five is the method anomie.Whether tangible assets evaluation or intangible assets evaluation are approximately three ways, namely cost way, market approach

21、 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 concl

22、usion may widely divergent.So, in possible conditions, to use as far as possible many assessment approach, the cost assessmen</p><p>　　ANOMIE REASONS</p><p>　　(a) intangible assets evaluation an

23、omie objective factor.</p><p>　　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 physi

24、cal 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

25、, this kind of fuzziness characteristics to intangible assets evaluation more difficult.</p><p>　　2. Is to evaluate the investigation and analysis of the complexity may make appraisal institution and evaluat

26、ion 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

27、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 a</p><p>　　3. The hard work is to eva

28、luate 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 asse

29、ts 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

30、high quality requirements.Evaluati</p><p>　　4. Is the appraisal conclusion estimate characteristic of may make evaluation personnel due to material master is not comprehensive, evaluate experience not rich,

31、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, a

32、ccording to the valuation of influence factors on hold, make a thumb estimates.Intangible assets appraisal method mai</p><p>　　(2) intangible assets appraisal of anomie subjective reason.</p><p>

33、;　　1. Appraisal institution less authority. China's current intangible assets assessment does not have special, it is the working orgnaization of the state-owned assets administration department cie, is now in the fi

34、nancial sector callings. The management of intangible assets and evaluation lacks special, independent working organs and professional staff. Due to a lack of special working organs and personnel, thus evaluation personn

35、el's service quality and the ideological and moral qualities are ha</p><p>　　2. No rules regulating assessment.Since the 1990s, the state department concerned to intangible assets evaluation issue has ca

36、used 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 de

37、finition of intangible assets evaluation, has also made the corresponding regulations.1996 Chinese assets evaluation association issued a "opinions" asset</p><p>　　3. Evaluation responsibility uncl

38、ear.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 conclu

39、sion 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 appraisa

40、l institution assessment activi</p><p>　　4. Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight inter-related.Only

41、 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

42、 assessment could not have come to the correct conclusion.The selection of evaluation method is a science, differe</p><p>　　5. Evaluation mechanism lack of supervision.Intangible assets appraisal conclusion

43、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 assessme

44、nt 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 me</p><p&g

45、t;　　6. 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 i

46、n 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 t

47、angible assets that can have similar assets for reference, and i</p><p>　　IMPROVE THE ASSESSMENT OF THE MANAGEMENT SYSTEM</p><p>　　The countermeasures of intangible assets evaluation caused by t

48、he whole society should out-of-standard, especially to cause the attention of specialized management section highly, careful study of the causes of intangible assets evaluation anomie, take effective measures and counter

49、measures, in a bid to prevent the occurrence of evaluation out-of-standard.Intangible assets evaluation on the anomie of preventive measures and countermeasures is a need to study the problems, the author puts forward<

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

51、on 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

52、 appraisal institution 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>

53、;<p>　　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

54、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

55、 appraisal system clearly defined.Intangible assets appraisal system inclu</p><p>　　Second, to the management of intangible assets evaluation provisions of make standardization.The management of intangible a

56、ssets evaluation agencies should have unified, explicit laws and regulations and policy regulation, to assess of agency establishment and banned, appraisal institution rights and obligations, appraisal institution respon

57、sibility, evaluation fee standards and evaluation of the supervision system will make clear a regulation, to intangible assets evaluation personnel managemen</p><p>　　Third, to intangible assets assessment c

58、onclusion acknowledgment and make necessary provisions announced.Intangible assets appraisal conclusion not only to be evaluated enterprise have a major impact on economic ties, but also to have the parties and the whole

59、 society has significant influence.Therefore, the cognizance of the appraisal conclusion and publish must take very cautious attitude must, in accordance with the relevant provisions of the state, cannot follow one's

60、 inclinations.At present</p><p>　　Fourth, to intangible assets evaluation responsibility to the provisions of the resolution.Intangible assets evaluation to the whole society has very big effect, which requi

61、red appraisal institution and evaluation personnel has high sense of responsibility, to oneself makes appraisal conclusion to assume all kinds of responsibility.The state's relevant departments to intangible assets s

62、uch as economic evaluation responsibility responsibility, moral responsibility, social responsibility and legal</p><p>　　3. Training assessment professionals.</p><p>　　Intangible assets evaluati

63、on 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

64、 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&

65、#39;s ideological and political qualit</p><p>　　4. Propaganda assessment professional knowledge.</p><p>　　Intangible assets evaluation is a study of the whole society influential work, and must

66、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 propagand

67、a 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 the</p><p>　　5. Th

68、e establishment appraisal supervision mechanism.</p><p>　　To ensure that evaluation is conducted and the reliability of the appraisal conclusion, must have certain supervision mechanism.Only to strengthen su

69、pervision 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 preven

70、t appraisal conclusion to the distortion and anomie.For intangible assets evaluation of supervision over the work of the main have gove</p><p>　　6. System evaluation ethics.</p><p>　　Intangible

71、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

72、 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 re

73、sponsible for the society.Economic activity any f</p><p>　　REFERENCES</p><p>　　[1]Baglieri E., R&D Performance measurement: a reference model, 7th International</p><p>　　Forum o

74、n Technology Management, Kyoto 1997, Proceedings</p><p>　　[2]Baglieri E., Linking shareholder value to R&D performance, IAMOT Conference,</p><p>　　Miami 2000, Proceedings</p><p>

75、;　　[3]Baruch,L. Saugiannis, T. The Capitalization, Amortization and Value-relevance of</p><p>　　R&D, in Journal of Acccounting & Economics, febbraio 1996</p><p>　　[4]Beale, N. Intellectu

76、al Assets,Professional Investor settembre 1993</p><p>　　[5]Boer F.P., Linking R&D to growth and shareholder value, Research-Technology</p><p>　　Management, May-June 1994</p><p>

77、　　[6]Chiesa V., Coughlan P., Voss C.A., “Development 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., Kelle

78、y R.E.,Business Valuation Handbook, Valuation Press 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

79、 Competitive Firm and its Environment , Latapses,</p><p>　　Nice, France and Iside, Rome, 1993.</p><p>　　[9]Faulkner T.W., Applying «options thinking» to R&D valuation, Research-Tec

80、hnology</p><p>　　Management 1996, May-Jun</p><p>　　市場(chǎng)管理評(píng)論，2003，卷6，第1期，53-73</p><p>　　無形資產(chǎn)評(píng)估和外在標(biāo)準(zhǔn)對(duì)策</p><p>　　恩佐·拜萊勒維托里·奧基耶薩阿爾貝·托格蘭多</p><p>

81、　　摘 要：無形資產(chǎn)越來越被視為企業(yè)成功的終極根源。本文旨在提出一個(gè)方法來估計(jì)在研究和發(fā)展活動(dòng)中嵌入的價(jià)值，談?wù)劅o形資產(chǎn)評(píng)估活動(dòng)中存在的問題和解決方法。無形資產(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。并提出了解決無形資產(chǎn)評(píng)估相關(guān)問題的建議

82、</p><p>　　關(guān)鍵字：無形資產(chǎn)；價(jià)值度量；研究與發(fā)展</p><p><b>　　引言</b></p><p>　　無形資產(chǎn)評(píng)估，由工業(yè)和經(jīng)濟(jì)界的關(guān)注引起越來越多的問題。國(guó)人從未認(rèn)真對(duì)待無形資產(chǎn)和普遍重視無形資產(chǎn)，這無疑是一個(gè)很大的進(jìn)步。但是，在無形的資產(chǎn)評(píng)估的標(biāo)準(zhǔn)引起關(guān)注。</p><p><b>　

83、　一、失范現(xiàn)象表現(xiàn)</b></p><p>　　無形資產(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。無形資產(chǎn)評(píng)估失范現(xiàn)象表現(xiàn)在許多方面，概括起來主要表現(xiàn)在以下五個(gè)方面。</p><p><b>　?。ㄒ唬?、法律失范</b></p><p>　　無形資產(chǎn)的評(píng)估是在一定的法律、法規(guī)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，無論

84、什么性質(zhì)的企業(yè)，無論何種形式的無形資產(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，使無形資產(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)和廣告部門向公眾公布沒有法律效力的信息，是不正當(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

85、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，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

86、有法律效力的。</p><p><b>　?。ǘ?、科學(xué)失范</b></p><p>　　無形資產(chǎn)評(píng)估應(yīng)該建立在科學(xué)的評(píng)估體系上，其評(píng)估方法和價(jià)值參數(shù)的選取是有嚴(yán)格的規(guī)定和要求的?？墒悄承┰u(píng)估機(jī)構(gòu)對(duì)企業(yè)進(jìn)行無形資產(chǎn)評(píng)估時(shí)，評(píng)估方法和價(jià)值參數(shù)的選取存在著許多不科學(xué)、不嚴(yán)謹(jǐn)之處。主要表現(xiàn)在：評(píng)估方法選擇不當(dāng)，圖簡(jiǎn)單、貪省事，只選擇比較容易的評(píng)估方法，不愿做認(rèn)真的、細(xì)致的、

87、全面的評(píng)估工作；評(píng)估的價(jià)值參數(shù)和技術(shù)參數(shù)不當(dāng)，或是由于業(yè)務(wù)水平不高，或是由于職業(yè)道德水平不高，從而導(dǎo)致評(píng)估的結(jié)論缺乏科學(xué)依據(jù)；評(píng)估的分析調(diào)查方法和計(jì)算公式選擇不準(zhǔn)確，或計(jì)算出現(xiàn)嚴(yán)重失誤，從而導(dǎo)致評(píng)估的失范。</p><p><b>　?。ㄈ?、財(cái)務(wù)失范</b></p><p>　　無形資產(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，

88、沒有財(cái)務(wù)核算的無形資產(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)行無形資產(chǎn)評(píng)估時(shí)，不按照財(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>　?。ㄋ模惱硎Х?lt;/b></p><p>　　

89、無形資產(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

90、作人員的業(yè)務(wù)水平的問題而導(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)方面的問題，而是一個(gè)典型的倫理問題。</p><p><b>　　（五）、方法失范</b></p><p>　　無論是有形資產(chǎn)的評(píng)估還是無形資產(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

91、，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，把成本途徑、市場(chǎng)途徑和收益途徑有機(jī)地結(jié)合起來，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，

92、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)論的方法是違背無形資產(chǎn)評(píng)估的基本方法的。</p><p><b>　　二、失范原因</b></p><p>　　（一）無形資產(chǎn)評(píng)估失范的客觀原因。</p><p>　　1.是由于無形資產(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。無形資產(chǎn)不具有明顯的實(shí)物載體，

93、是一些看不見、摸不著的、直觀性差的資產(chǎn)，具有依附性的特點(diǎn)；無形資產(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，這種模糊性的特點(diǎn)給無形資產(chǎn)的評(píng)估帶來了困難。</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

94、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)使無形資產(chǎn)的評(píng)估容易出現(xiàn)失范現(xiàn)象。</p><p>　　3.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

95、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)，沒有充沛的精力，沒有超人的智慧，沒有強(qiáng)健的身體是不可能的。</p><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。無形資產(chǎn)的評(píng)估結(jié)論是評(píng)估人員根據(jù)無形資產(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)。無形資產(chǎn)的估價(jià)方法主要是定性的

96、，是借助于評(píng)估人員的思維判斷，對(duì)未來經(jīng)濟(jì)收益進(jìn)行預(yù)測(cè)、推算而得出的。由于未來經(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

97、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形資產(chǎn)評(píng)估失范的主觀原因。</p><p>　　1.評(píng)估機(jī)構(gòu)少權(quán)威。我國(guó)現(xiàn)行的無形資產(chǎn)評(píng)估沒有專門的工作機(jī)構(gòu)，原來是掛靠在國(guó)有資產(chǎn)管理部門，現(xiàn)在是掛靠在財(cái)政部門。對(duì)無形資產(chǎn)的管理和評(píng)估缺乏專門的、獨(dú)立的工作機(jī)構(gòu)和專業(yè)工作人員。由于缺乏專門的工作機(jī)構(gòu)和工作人員，因而評(píng)估人員的業(yè)務(wù)素質(zhì)和思想道德素質(zhì)都很難適應(yīng)現(xiàn)代社會(huì)經(jīng)濟(jì)發(fā)

98、展的需要，很難適應(yīng)無形資產(chǎn)評(píng)估的復(fù)雜情況。另外，無形資產(chǎn)的評(píng)估需要評(píng)估機(jī)構(gòu)堅(jiān)持獨(dú)立的辦事原則和辦事立場(chǎng)。在市場(chǎng)經(jīng)濟(jì)體制下，雖然資產(chǎn)評(píng)估機(jī)構(gòu)也面臨著競(jìng)爭(zhēng)的問題，但是資產(chǎn)評(píng)估是一項(xiàng)專業(yè)性很強(qiáng)的工作，其工作結(jié)果在一定條件下對(duì)社會(huì)或?qū)ξ衅髽I(yè)的經(jīng)濟(jì)運(yùn)行都會(huì)產(chǎn)生很大影響。因此，評(píng)估機(jī)構(gòu)必須從職業(yè)道德出發(fā)，堅(jiān)持自身的獨(dú)立立場(chǎng)，在不受任何干擾的情況下，獨(dú)立、自主地進(jìn)行無形資產(chǎn)的評(píng)估，做出客觀、公正、公平的評(píng)估理論。如果評(píng)估機(jī)構(gòu)不能堅(jiān)持獨(dú)立、自主的評(píng)估

99、原則和評(píng)估立場(chǎng)，就可能使無形資產(chǎn)的評(píng)估失范，就不可能得出可靠的、令人信服的評(píng)估結(jié)論。</p><p>　　2.評(píng)估規(guī)范無細(xì)則。90年代以來，國(guó)家有關(guān)部門對(duì)無形資產(chǎn)的評(píng)估問題已經(jīng)引起了足夠的重視，先后出臺(tái)了有關(guān)無形資產(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)無形資產(chǎn)的概念作出了明確界定，對(duì)無形資產(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》，強(qiáng)調(diào)了無形資產(chǎn)的評(píng)

100、估必須以產(chǎn)權(quán)變動(dòng)為前提，以無形資產(chǎn)的獲得能力為對(duì)象，以無形資產(chǎn)能產(chǎn)生的收益為基礎(chǔ)。無形資產(chǎn)可以分為知識(shí)產(chǎn)權(quán)類、權(quán)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；權(quán)利類無形資產(chǎn)又包括契約、合同或政府特許授權(quán)所形成的無形資產(chǎn)等項(xiàng)目；關(guān)系類無形資產(chǎn)包括可靠的穩(wěn)定的客戶關(guān)系、運(yùn)行有效的銷售網(wǎng)絡(luò)和忠誠(chéng)可信的職工隊(duì)伍等項(xiàng)目；其他類無形資產(chǎn)包括的范圍較廣，