Research For The Application Of Intangible Asset Evaluation Standards

With the development of economic globalization and the knowledge economy,intangible assets in the enterprise becoming more and more important, more and more typesof intangible assets in the enterprise. When conducting property transactions, equityinvestments, to increase their investment and other economic activity will often involveevaluating the value of intangible assets. Intangible Asset Evaluation Standards is thesummary and distillation of the intangible evaluation theory and practices, is important toensure the quality of the assessment and the basis of quality control practice. ChineseIntangible Asset Evaluation Standards from1July2001to implement, more than10years ofhistory. In recent years, China Appraisal Society released a succession Patent assets,Copyrights and Trademarks asset evaluation assets guidance, and revised the Intangible AssetEvaluation Standards. However, the case of Intangible Asset Evaluation Standards incompliance with the practice work or the effect the implementation of exactly how, theseare issues of concern in the field evaluation of intangible assets, but the current lack of depthand systematic research to address these issues. Therefore, this article points out the problemsof Intangible Asset Evaluation Standards in the actual application process by reading a lot ofliterature and access to case evaluation of intangible assets, and recommends workable forthese problems. I hope the conclusions of this study can be helpful to the practical work ofevaluation of intangible assets.This article includes six parts. The first chapter introduces the research background andsignificance, research status, the scope of the study and research methods. The second chapterintroduces the basic theory be used in this paper and explains the related professional termsused herein. The third chapter describes the main factors of the external or internalenvironment how to make an effect to the intangible assets evaluation mechanism, and howthe degree of effect. The fourth chapter summarizes the practical problems that the IntangibleAsset Evaluation Standards are used in the application process, including the externalenvironment, internal environment and the quality of Intangible Asset Evaluation Standards.The fifth chapter is suggestion which against to problems of the Intangible Asset Evaluation Standards in the application process. The last part is the main conclusions and researchprospects of this article.