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随着社会主义市场经济发展,无形资产在经济活动中的地位日显重要。产权市场的活跃和逐步规范,为无形资产评估的发展提供了更多机遇。我国无形资产评估的形成和发展较晚,评估的现状不容乐观。本文在对无形资产评估过程中理论研究滞后、交易市场不活跃、评估标准不统一、评估方法不科学、评估人员整体素质不高、评估机制缺乏监督几个问题产生的原因进行分析的基础上提出解决对策。
With the development of the socialist market economy, the status of intangible assets in economic activities becomes increasingly important. The active and gradual standardization of the property rights market provides more opportunities for the development of intangible assets assessment. The formation and development of China’s intangible assets assessment later, the status quo assessment can not be optimistic. Based on the analysis of the causes of several problems in the process of intangible assets evaluation, such as the laggard theoretical research, the non-active trading market, the non-uniform evaluation criteria, the unscientific evaluation methods, the low overall quality of evaluators and the lack of supervision on the assessment mechanism solutions.