| 无形资产评估存在的问题及对策 |
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| 引用本文： | 王雨松,张晓晨.无形资产评估存在的问题及对策[J].科技与管理,2007,9(4):87-89. |
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| 作者姓名： | 王雨松 张晓晨 |
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| 作者单位： | 1. 哈尔滨理工大学,计划财务处,黑龙江,哈尔滨,150080
2. 哈尔滨电力实业集团公司,黑龙江,哈尔滨,150010 |
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| 摘 要： | 针对无形资产的评估定价不被多数人了解和重视的问题，在分析无形资产评估的基础上，着重从无形资产评估中的几个问题进行理论分析和研究，并提出了评估师应加强理论的学习和研究，拓宽无形资产的界定范围，建立完善评估准则，建立健全无形资产评估的法律体系，规范无形资产评估报告的披露等建议及对策。
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| 关 键 词： | 无形资产 评估 成本法 |
| 文章编号： | 1008-7133（2007）04-0087-03 |
| 收稿时间： | 2007-05-22 |
| 修稿时间： | 2007-05-22 |
Problems and countermeasures in the evaluation of intangible assets |
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| WANG Yu-song,ZHANG Xiao-chen.Problems and countermeasures in the evaluation of intangible assets[J].Science-Technology and Management,2007,9(4):87-89. |
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| Authors: | WANG Yu-song ZHANG Xiao-chen |
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| Institution: | 1.Financial Division, Harbin University of Science and Technoogy, Harbin 150080, China; 2.Harbin Enterprise Group, Harbin 150010, China |
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| Abstract: | Aiming at the situation that few people pay on the analysis of the problems in the evaluation of in attention to the evaluation of tangible assets, we concentrate evaluation of intangible assets. We recommend that evaluators the scope of defining intangible assets, establish an evaluating and make some proposals and countermeasceres. intangible assets, and based on several problems in the should streng then their theoretical studies,broaden legal system,standardize the reports of evaluation,and make some proposals and countermeasceres. |
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| Keywords: | intangible assets evaluation cost low |
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