論無(wú)形資產(chǎn)評(píng)估中存在的問(wèn)題及其對(duì)策
會(huì)計(jì)審計(jì)相關(guān)專(zhuān)業(yè)畢業(yè)論文，共7021字。
摘要
隨著科技的進(jìn)步和市場(chǎng)經(jīng)濟(jì)的發(fā)展，無(wú)形資產(chǎn)評(píng)估體現(xiàn)出越來(lái)越重要的地位，但目前我國(guó)無(wú)形資產(chǎn)卻常常被忽略，漏評(píng)、濫評(píng)現(xiàn)象屢見(jiàn)不鮮，流失十分嚴(yán)重。
本文首先對(duì)無(wú)形資產(chǎn)及無(wú)形資產(chǎn)評(píng)估進(jìn)行了闡述。從無(wú)形資產(chǎn)評(píng)估的概念入手，逐層推進(jìn)，然后論述了無(wú)形資產(chǎn)評(píng)估的發(fā)展和結(jié)合我國(guó)現(xiàn)在的發(fā)展?fàn)顩r從中發(fā)現(xiàn)無(wú)形資產(chǎn)評(píng)估中存在的問(wèn)題，最后用收益法舉例分析解決問(wèn)題，提出對(duì)于選擇評(píng)估對(duì)象、評(píng)估方法的解決對(duì)策。
本文一共包括四個(gè)部分，第一部分是無(wú)形資產(chǎn)評(píng)估的概念和無(wú)形資產(chǎn)評(píng)估的必要性，第二部分是無(wú)形資產(chǎn)評(píng)估中存在的問(wèn)題，第三部分是無(wú)形資產(chǎn)的應(yīng)用，第四部分是無(wú)形資產(chǎn)評(píng)估中需要注意的問(wèn)題。
關(guān)鍵字：無(wú)形資產(chǎn) 問(wèn)題 收益法 對(duì)策
Abstract
As technology advances and the development of the market economy, intangible assets assessment reflects the increasingly important role, but at the moment our intangible assets is often ignored, excessive leakage assessment, there have been numerous, loss assessment phenomenon is very serious.
This article first on intangible assets and intangible asset valuation. From the concept of intangible assets, rather than to promote, and then discusses the intangible asset valuation of development and in conjunction with the development of China's now identify intangible asset valuation problems, in the final analysis, for example by the income approach to solve problems for select assessment objects, assessment solutions.
This total includes three parts, the first part is the intangible assets and intangible asset valuation of concepts, the second part is the intangible asset valuation problems, in the third part is the analysis of the case, the fourth part take a note to i intangible asset valuation of concepts problem.
Key word: intangibles, problem, Income Approach, Countermeasure
目錄
摘要 1
Abstract 2
目錄 3
1引言 4
2無(wú)形資產(chǎn)及無(wú)形資產(chǎn)評(píng)估 4
2.1無(wú)形資產(chǎn)評(píng)估的概念 4
2.2 無(wú)形資產(chǎn)評(píng)估的必要性 4
3 無(wú)形資產(chǎn)評(píng)估中存在的問(wèn)題 6
3.1無(wú)形資產(chǎn)在評(píng)估時(shí)沒(méi)有選擇正確的評(píng)估對(duì)象和范圍 6
3.2無(wú)形資產(chǎn)在評(píng)估時(shí)沒(méi)有選擇正確的評(píng)估方法 6
3.3 無(wú)形資產(chǎn)評(píng)估報(bào)告信息不夠明確完整 7
4 無(wú)形資產(chǎn)評(píng)估的應(yīng)用 8
4.1評(píng)估背景 8
4.2評(píng)估對(duì)象 8
4.3評(píng)估報(bào)告用戶(hù) 8
4.4評(píng)估依據(jù) 8
4.5評(píng)估技術(shù)路線與方法 8
4.6評(píng)估過(guò)程 8
4.7案例分析 9
5無(wú)形資產(chǎn)評(píng)估中需要注意的問(wèn)題 10
5.1正確選擇評(píng)估對(duì)象 10
5.2正確選擇評(píng)估方法 10
5.3規(guī)范無(wú)形資產(chǎn)評(píng)估報(bào)告的披露 10
參考文獻(xiàn) 12
致謝 13