摘要:隨著現(xiàn)代企業(yè)間競(jìng)爭(zhēng)的白熱化，企業(yè)與企業(yè)間的競(jìng)爭(zhēng)方式也在不斷的發(fā)生改變。企業(yè)作為以盈利為目的的經(jīng)濟(jì)組織，無(wú)形資產(chǎn)的價(jià)值體現(xiàn)將會(huì)是當(dāng)今企業(yè)競(jìng)爭(zhēng)的新方向。如何正確的評(píng)估無(wú)形資產(chǎn)的價(jià)值避免評(píng)估結(jié)果失真就變得尤為重要了。

　　　由于我國(guó)對(duì)于無(wú)形資產(chǎn)的評(píng)估研究起步較晚，理論研究滯后，評(píng)估標(biāo)準(zhǔn)不統(tǒng)一，缺乏有效的市場(chǎng)信息支持，缺少?gòu)?qiáng)有力的監(jiān)督機(jī)制，導(dǎo)致了無(wú)形資產(chǎn)評(píng)估結(jié)果的失真。解決此問(wèn)題的關(guān)鍵在于積極尋求切實(shí)可行的評(píng)估方法，學(xué)習(xí)和借鑒外國(guó)先進(jìn)經(jīng)驗(yàn)以及加強(qiáng)無(wú)形資產(chǎn)的管理。

　　　本文共分五個(gè)部分。第一部分對(duì)無(wú)形資產(chǎn)評(píng)估做了總括的概述。第二部分對(duì)無(wú)形資產(chǎn)評(píng)估存在的問(wèn)題做了簡(jiǎn)要的說(shuō)明。第三部分對(duì)無(wú)形資產(chǎn)評(píng)估結(jié)果失真對(duì)企業(yè)價(jià)值衡量的影響作出分析。第四部分對(duì)無(wú)形資產(chǎn)評(píng)估失真的原因及表現(xiàn)做出描述。第五部分則對(duì)無(wú)形資產(chǎn)評(píng)估結(jié)果失真存在的難點(diǎn)和解決途徑做了簡(jiǎn)要說(shuō)明。

關(guān)鍵詞: 無(wú)形資產(chǎn)評(píng)估； 結(jié)果失真；  解決方法

Abstract:With the growing competition in the modern enterprise, competition among enterprises and enterprises are constantly changed. Business as a profit for the purpose of economic organization, the value of intangible assets reflected will be the new direction of today's business competition. How to properly assess the value of intangible assets to avoid distortion of results of the assessment becomes particularly important.

　　　 China for the assessment of intangible assets of a late start, theoretical research lag, the evaluation criteria are not uniform, the lack of effective market information support, the lack of strong oversight mechanisms, resulting in a distortion of the results of the assessment of intangible assets. The key to solve this problem is to actively seek practical methods of assessment, learning and learn from the advanced experience of foreign as well as to strengthen the management of intangible assets

　　　This paper is divided into five parts. The first part of the definition of intangible assets is introduced. The second part of the intangible assets evaluation problems in doing a brief description. The third part of the assessment of intangible assets of enterprises value results in the distortion effect analysis. The fourth part of the evaluation of intangible assets and to describe it .The fifth part of intangible assets evaluation results in the distortion existing difficulties and solutions in brief.

Key Words：Evaluation of intangible assets；The results of distortion；How to Solution

　　　對(duì)于無(wú)形資產(chǎn)評(píng)估結(jié)果失真的問(wèn)題，首要的是把握無(wú)形資產(chǎn)的界定，明確評(píng)估目的以及評(píng)估對(duì)象。在進(jìn)行評(píng)估的過(guò)程中要謹(jǐn)慎的處理評(píng)估方法中的參數(shù)問(wèn)題，切忌盲目選擇評(píng)估方法以及參數(shù)。建立完善的評(píng)估監(jiān)督機(jī)制以及統(tǒng)一的管理體系和統(tǒng)一的評(píng)估信息網(wǎng)絡(luò)服務(wù)體系這樣才能更好地避免無(wú)形資產(chǎn)評(píng)估的結(jié)果失真。

　　　最后，關(guān)于無(wú)形資產(chǎn)評(píng)估結(jié)果失真的探究，這是當(dāng)今會(huì)計(jì)研究的熱點(diǎn)問(wèn)題，不可能在短時(shí)間內(nèi)得到完美的解決。加之本人在會(huì)計(jì)學(xué)和資產(chǎn)評(píng)估學(xué)的認(rèn)知仍不夠深入透徹，以及實(shí)踐經(jīng)驗(yàn)的不足，論文內(nèi)仍有許多不足，本文的不足之處還有待于在日后的研究工作中得到進(jìn)一步改進(jìn)。