外文翻譯--無形資產(chǎn)評估的標準及對策

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 財經(jīng)系 </p><p>　　專 業(yè) 財務管理 </p><p>　　班 級 財務xxxx </p><p>　　學 號 xxxxxxxx </p><

3、p>　　姓 名 xxxxxxx </p><p>　　指導教師 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>　　無形資產(chǎn)評估的標準及對策</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。本文旨在提出一個方法來估計在研究和發(fā)展活動中嵌入的價值，談談無形資產(chǎn)評估活動中存在的問題和解決方法。無形資產(chǎn)可用于：一個公司的價值的評估，有關(guān)資產(chǎn)的定期進行評價，如兼并，收購等具體行動在經(jīng)濟報告的角度，著重估計研發(fā)股東創(chuàng)造價值。建議的框架是基于這樣的假設(shè)有一強關(guān)系的研究和發(fā)展能力對股東價值的貢獻和經(jīng)營業(yè)績。本文描述了這樣一個框架還有一個實證應用。并提出了解決無形

69、資產(chǎn)評估相關(guān)問題的建議。</p><p>　　關(guān)鍵字：無形資產(chǎn)；評估；研究與發(fā)展</p><p><b>　　引言</b></p><p>　　無形資產(chǎn)評估，由工業(yè)和經(jīng)濟界的關(guān)注引起越來越多的問題。國人從未認真無形資產(chǎn)的普遍重視無形資產(chǎn)，這無疑是一個很大的進步。但是，在無形的資產(chǎn)評估。在事件發(fā)生的工作是鍛煉外的標準引起關(guān)注。</p>

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

71、的指導下進行的，是以國家的政策規(guī)范為依據(jù)的，無論什么性質(zhì)的企業(yè)，無論何種形式的無形資產(chǎn)的評估都不能違背國家的法律規(guī)范。但是某些評估機構(gòu)卻無視國家法律法規(guī)，做出了許多違背國家法律法規(guī)的事情來，使無形資產(chǎn)的評估工作出現(xiàn)了失范現(xiàn)象。有些企業(yè)在沒有產(chǎn)權(quán)變動的情況下，聘請或者委托資產(chǎn)評估其“商譽”，有的還通過新聞媒介公布其價值。這就嚴重地違背了國家有關(guān)嚴格禁止沒有產(chǎn)權(quán)交易目的的商譽評估公布的規(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

72、當競爭行為，違反了反不正當?shù)母偁幏ê蛷V告法，是明顯的違法行為。某些評估機構(gòu)不服從國家現(xiàn)行法律法規(guī)規(guī)定的評估目的，不實事求是地作出評估結(jié)論。有些評估機構(gòu)對企業(yè)的無形資產(chǎn)進行評估時不是采取實事求是的態(tài)度，甚至應企業(yè)的要求，動輒就把企業(yè)的無形資產(chǎn)評估為幾億、幾十億甚至上百億。如果這種現(xiàn)象任其自然，則勢必有搞亂評估行業(yè)秩序的現(xiàn)實危險。有些評估機構(gòu)未取得合法的評估資格，或者聘用了沒有評估資格的人擔任評估人員。不合法的評估機構(gòu)加上不合法的評估人員，

73、其本身就缺乏必要的法律依據(jù)，其評估的結(jié)論必然是沒有法律效力的。</p><p><b>　?。ǘ┴攧帐Х?lt;/b></p><p>　　無形資產(chǎn)的評估應以基本的財務核算為基本依據(jù)，應該建立一整套完整的財務核算體系和評價體系，沒有財務核算的無形資產(chǎn)的評估是缺乏財會依據(jù)的。缺乏財會依據(jù)的評估是不科學的，也是不合乎法律規(guī)范的?？墒悄承┰u估機構(gòu)對企業(yè)進行無形資產(chǎn)評估時，不按照

74、財務管理的基本要求進行科學的財務核算，甚至連簡單的財務統(tǒng)計都不進行，就作出評估結(jié)論，這是及不嚴肅的做法。評估的結(jié)論是違背財務規(guī)范的，當然是不可靠的。</p><p><b>　　（三）倫理失范</b></p><p>　　無形資產(chǎn)的評估同有形資產(chǎn)的評估相比要復雜得多，在評估過程中，經(jīng)辦人的主觀因素所占比重也要大得多。評估的結(jié)論是否正確，是否符合客觀實際，在很大程度上取

75、決于評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。評估行業(yè)的職業(yè)倫理要求評估機構(gòu)和評估人員要本著對社會負責、對客戶負責的態(tài)度，盡一切努力使評估工作做到嚴肅、認真、細致，使評估結(jié)論客觀、公正，而不能為了迎合某種需要或追求某種轟動效應，使評估工作出現(xiàn)隨意性。但是某些評估機構(gòu)不是由于具體工作人員的業(yè)務水平的問題而導致結(jié)論失真，而是因為主觀上的原因或其他方面的因素而導致出現(xiàn)假數(shù)據(jù)或假結(jié)論，這就不是一個業(yè)務技術(shù)方面的問題，而是一個典型的倫

76、理問題。</p><p><b>　?。ㄋ模┓椒ㄊХ?lt;/b></p><p>　　無論是有形資產(chǎn)的評估還是無形資產(chǎn)的評估都大致有三條途徑，即成本途徑、市場途徑和收益途徑。無形資產(chǎn)的創(chuàng)制成本與其創(chuàng)造的收益水平往往對應性較小，采用不同的途徑，如分別采用成本途徑和收益途徑進行評估，所得出的評估結(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估途徑進行評估，把成本途

77、徑、市場途徑和收益途徑有機地結(jié)合起來，綜合各種評估途徑的結(jié)論得出最終評價結(jié)果。無形資產(chǎn)的評估方法主要有重置成本法、收益現(xiàn)值法、現(xiàn)行市場法、清算價格法及數(shù)學方法。評估方法的選擇必須符合評估對象的基本要求，大都有要求綜合使用各種評估方法，才能得出正確的評估結(jié)論。但是，如果某些評估機構(gòu)簡單從事，采用某一種評估途徑或評估方法就做出評估結(jié)論，評估的結(jié)論肯定是站不住腳的，因為其得出結(jié)論的方法是違背無形資產(chǎn)評估的基本方法的。</p>&

78、lt;p><b>　　二、失范原因</b></p><p>　?。ㄒ唬o形資產(chǎn)評估失范的客觀原因。</p><p>　　1.是由于無形資產(chǎn)評估對象的模糊性可能造成評估結(jié)論的失真和失范。無形資產(chǎn)不具有明顯的實物載體，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；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

79、點給無形資產(chǎn)的評估帶來了困難。</p><p>　　2.是評估調(diào)查分析的復雜性可能使評估機構(gòu)和評估人員，產(chǎn)生錯誤的認識，做出錯誤的判斷。由于無形資產(chǎn)的評估對象的模糊性，要求調(diào)查搜索的范圍大，評估計價因素多，評估的方法復雜，評估的賬務處理比較復雜，評估的分析計算方法也比較復雜，需要把定量分析計算同定性分析判斷相結(jié)合，這種復雜性的特點使無形資產(chǎn)的評估容易出現(xiàn)失范現(xiàn)象。</p><p>　　3.

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

81、gt;<p>　　4.是評估結(jié)論的估計性的特點可能使評估人員因材料掌握不全面、評估經(jīng)驗不豐富、思維判斷的不正確等因素的影響而出現(xiàn)評估結(jié)論的失真、失范。無形資產(chǎn)的評估結(jié)論是評估人員根據(jù)無形資產(chǎn)的情況，憑借對影響估價因素的把握，憑經(jīng)驗做出的一種估計。無形資產(chǎn)的估價方法主要是定性的，是借助于評估人員的思維判斷，對未來經(jīng)濟收益進行預測、推算而得出的。由于未來經(jīng)濟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)論總是估計性的、主觀性的和特征性的。我們對于無形資產(chǎn)的評估結(jié)果不可能要求絕對準確，但是評估結(jié)論也應該是八、九不離十的。實踐證明，評估人員的素質(zhì)越高，評估的經(jīng)驗越豐富、思維判斷越正確，則評估結(jié)論是準確性越高。相反，評估人員的素質(zhì)越低，評估的經(jīng)驗越缺乏，思維判斷不正確，則評估的結(jié)論是準確性越低，就很可能出現(xiàn)評估結(jié)論的失真和失范。</p><p>　?。ǘo形資產(chǎn)評估失范的主觀原因。</p>&l

83、t;p>　　1.評估規(guī)范無細則。90年代以來，國家有關(guān)部門對無形資產(chǎn)的評估問題已經(jīng)引起了足夠的重視，先后出臺了有關(guān)無形資產(chǎn)方面的法規(guī)和政策。1993年國家正式實施新的財務會計制度，對無形資產(chǎn)的概念作出了明確界定，對無形資產(chǎn)的評估也作了相應的規(guī)定。1996年中國資產(chǎn)評估協(xié)會發(fā)布了《資產(chǎn)評估操作規(guī)范意見》，強調(diào)了無形資產(chǎn)的評估必須以產(chǎn)權(quán)變動為前提，以無形資產(chǎn)的獲得能力為對象，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目。如知識產(chǎn)權(quán)類無形資產(chǎn)又包括專利權(quán)、專有技術(shù)權(quán)、商標權(quán)、著作權(quán)和計算機軟件等項目。</p><p>　　2.評估責任不明確。無形資產(chǎn)的評估結(jié)論對委托企業(yè)和社會的經(jīng)濟運行都會產(chǎn)生很大的影響，因而評估機構(gòu)應當也必須為自己所做出的評估結(jié)論承擔一定的經(jīng)濟責任、法律責任、道德責任和社會責任。但是，我國現(xiàn)行的無形資產(chǎn)的評估政策和評估規(guī)范對評估機構(gòu)的評估活動和評估結(jié)

85、論所造成的社會影響而應當承擔的各種責任缺乏必要的規(guī)定。評估機構(gòu)只擁有權(quán)力，無需承擔責任。實際操作過程中也是如此，不管無形資產(chǎn)的評估結(jié)論如何離譜，怎樣無限夸大，評估機構(gòu)和委托評估企業(yè)也無需承擔任何責任。這就在政策上給某些企業(yè)、某些評估單位和某些人留下了“空子”。不承擔責任的權(quán)力，沒有監(jiān)控的權(quán)力必然導致權(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。無形資產(chǎn)的評估也同樣不可能脫離這一規(guī)律。</p><p>

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

87、><p>　　4.評估機制缺監(jiān)督。無形資產(chǎn)評估的結(jié)論是否公正、客觀、實事求是，不能僅僅由評估機構(gòu)單方面做出決定，必須有一定的權(quán)威機構(gòu)予以復核、認定，也就是說無形資產(chǎn)的評估應該有一定的監(jiān)督機制。沒有監(jiān)督機制的無形資產(chǎn)的評估結(jié)論是很可能失真和失范的。無形資產(chǎn)評估的監(jiān)督機制就是要求有多方面的監(jiān)督，如政府部門的監(jiān)督、技術(shù)部門的監(jiān)督、財政部門的監(jiān)督和社會的監(jiān)督等等。如果評估機構(gòu)缺乏必要的監(jiān)督，由評估機構(gòu)單方面做出評估的結(jié)論，評

88、估的結(jié)論就很可能失實、火真和失范。</p><p>　　5.評估人員素質(zhì)低下。無形資產(chǎn)的評估，除了在客觀上需要更加認真、仔細，并運用多種評估方法對于各種因素反復加以比較、分析外，在主觀上評估人員的自身倫理便顯得更加重要。因為無形資產(chǎn)本身的獨特性，在資產(chǎn)評估時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)進行參照，而且它的間接性和衍生性都使得在整個評估過程中的主觀性占據(jù)較重要的位置。評估機構(gòu)和評估人員的倫理

89、道德水準在無形資產(chǎn)評估中的重要性遠比在有形資產(chǎn)評估中顯得重要。評估機構(gòu)和評估人員是出于嚴格的職業(yè)道德，按照專業(yè)要求，認真仔細地進行分析和測評，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)方面的壓力來作出評估，其結(jié)果往往是大不一樣的。如果評估機構(gòu)和評估人員不講職業(yè)道德，不進行認真的分析測評，就不可能做到公平、公正，就可能使評估工作出現(xiàn)失真和失范。</p><p>　　三、解決無形資產(chǎn)評估失

90、真的方法</p><p>　　1.完善評估組織機構(gòu)。</p><p>　　無形資產(chǎn)的評估首先要建立起規(guī)范的、專業(yè)化的、具有權(quán)威性的評估組織機構(gòu)。無形資產(chǎn)的評估工作的法律性、政策性強，政治思想素質(zhì)要求嚴、規(guī)格高，業(yè)務涉及面廣、工作量大，技術(shù)評審、經(jīng)濟核算既艱難又復雜，必須由合法的、專門的評估機構(gòu)的具有評估資格的人員進行，單個的未在合法評估機構(gòu)工作的個人，不具有評估資格。無形資產(chǎn)評估機構(gòu)的建立

91、要有明確的法律法規(guī)的規(guī)定。應該有著比有形資產(chǎn)評估機構(gòu)更加嚴格、更加明確、更加規(guī)范的審批程序。無形資產(chǎn)評估人員應該經(jīng)過嚴格的考試考核，參加國家統(tǒng)一組織的考試和考核取得專業(yè)評估資格證書，經(jīng)過一定的政治思想素質(zhì)審查，并被合法的評估機構(gòu)確認和聘用，才有資格參加無形資產(chǎn)評估工作。</p><p>　　2.建立評估法規(guī)體系。</p><p>　　無形資產(chǎn)的評估是一項系統(tǒng)性、有序性的工作，各項工作都必須

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)范要求評估機構(gòu)嚴格按照國家法律法規(guī)進行無形資產(chǎn)的評估。具體說來，主要應建立以下法律規(guī)范：第一，要對無形資產(chǎn)評估系統(tǒng)作出明確的規(guī)定。無形資產(chǎn)的評估體系包括資產(chǎn)評估主體、評估客體、評估依據(jù)、評估范圍、評估原則、評估程序、評估目的和評估標準等要素。國家有關(guān)部門應就這些問題作出明確的規(guī)定，使評估工作有法可依、有章可循。</p><p>　　3.培訓評估專業(yè)人員。

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

94、<p>　　無形資產(chǎn)的評估是一項對整個社會都有影響的工作，因而必須加強對無形資產(chǎn)有關(guān)知識的普及和宣傳。無形資產(chǎn)評估的有關(guān)知識不能只被少數(shù)評估專家所掌握，要擴大宣傳力度，使整個社會尤其是產(chǎn)業(yè)部門的領(lǐng)導者和工作人員都能了解并能熟練地運用無形資產(chǎn)評估的有關(guān)知識，讓社會和界運用自己掌握的無形資產(chǎn)評估知識對無形資產(chǎn)的評估工作進行監(jiān)督，以防止無形資產(chǎn)評估的失實、失真和失范。</p><p>　　5.建立評估監(jiān)督

95、機制。</p><p>　　要保證評估工作的順利進行和評估結(jié)論的可靠性，必須有一定的監(jiān)督機制。只有加強對評估工作的監(jiān)督，才能有效地鞭策評估機構(gòu)和評估人員認真地履行自己的職責，依法依德進行無形資產(chǎn)的評估，才能防止評估結(jié)論的失真和失范。對無形資產(chǎn)評估工作的監(jiān)督主要有政府機構(gòu)的監(jiān)督、社會的監(jiān)督、法律監(jiān)督和技術(shù)監(jiān)督等。對評估機構(gòu)所做出的評估結(jié)論在必要的時候要進行一定的審核。必要時尤其是對重大項目的評估最好選擇兩個不同的評

96、估機構(gòu)進行背靠背的評估，比較他們的評估結(jié)論，從而得出可靠的評估結(jié)論。</p><p>　　6.制定評估倫理規(guī)范。</p><p>　　無形資產(chǎn)的評估不僅僅是一個法律問題，也不僅僅是一個經(jīng)濟問題，而且是一個倫理問題。因此在無形資產(chǎn)的評估工作中，必須堅持倫理原則，堅持用倫理道德對評估人員進行教育，建立資產(chǎn)評估行業(yè)的論理規(guī)范。要使從事這一行業(yè)的全體人員認識到，進行無形資產(chǎn)的評估，不僅要對委托企業(yè)

97、負責，而且要對社會負責。經(jīng)濟活動中任何虛假的東西最終將會暴露無遺，無形資產(chǎn)的評估也同樣如此，如果喪失了其嚴肅性，最終將使人們對無形資產(chǎn)價值本身產(chǎn)生懷疑，也會對資產(chǎn)評估行業(yè)本身產(chǎn)生不利的影響。</p><p><b>　　參 考 文 獻</b></p><p>　　[1] Baglieri R＆D績效測量：參考模型示范，第七屆國際科技管理論壇，1997年京都，[2]

98、Baglieri，鏈接股東價值的R＆D績效，IAMOT會議2000年，會刊[3]巴魯克湖Saugiannis，的資本化，攤銷和價值相關(guān)性研發(fā)的與經(jīng)濟，1996年febbraio雜志，[4]比爾，全知識產(chǎn)權(quán)，專業(yè)投資者settembre1993[5]波爾 聯(lián)研發(fā)對經(jīng)濟增長和股東價值，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)新審計的發(fā)展“產(chǎn)品創(chuàng)新管理卷13， N.2第105頁，199