当前,无形资产评估原则林林总总,但大同小异,比较笼统,缺乏针对性,使人们无所适从。这症结在于人们没有深刻地认识到无形资产的多样性、复杂性,不同评估的对象的选择的原则是明显不同的,一般笼统性的原则不能做到有的放矢,切中要害,大同小异的评估原则只能使人们认识模糊,行为模糊,从而会使无形资产的评估与有形资产的评估原则界限混淆等同。从当今实际出发,针对被评估无形资产的对象,从多角度对象分类选择适用的原则入手,突出重点,综合考虑,才能做到较为正确的评估。这也就是说,评估无形 At present, there are numerous principles for intangible assets assessment, but the similarities and differences are relatively general and lack of pertinence, which makes people know what to do. The crux of the matter is that people do not have a profound understanding of the diversity and complexity of intangible assets. The principle of choosing different objects of assessment is obviously different. The general principle of generality can not be targeted and focused on the same principle of assessment Make people aware of fuzzy, vague behavior, which will make the evaluation of intangible assets and the tangible assets of the assessment of the principle of confusion equal. Starting from today’s reality, we should start with the principle of selecting applicable objects from multiple perspectives, focusing on key points and considering them in order to achieve a more accurate assessment. This means that assessment is invisible