国有企业无形资产评估存在的问题.pdfVIP

目 录 摘要1 关键词1 引言3 1 国有企业无形资产评估的概述3 1.1 无形资产评估的定义3 1.2 无形资产评估的方 4 1.3 无形资产评估的现状5 2 国有企业无形资产评估的重要性6 2.1 国有企业无形资产评估的意义6 2.2 无形资产评估的作用6 3 国有企业无形资产评估的问题及原因6 3.1 评估的范围和对象不明确6 3.2 企业缺乏专业的评估机构和人员7 3.3 评估方式运用不当8 4 提出解决国有企业无形资产评估问题的措施8 4.1 建立专业的评估管理机够和完善评估管理制度8 4.2 招聘或自行培养专业人才9 4.3 合理的选择评估方法10 5 结论10 参考文献11 致谢12 2 国有企业无形资产评估存在的问题 摘要：无形资产作为一个国有企业资产的一部分，在我国国有企业发展中拥有非常重要的地位和起到 了重大的作用；而我国国有企业作为中国特色社会主义企业和市场经济的主体和领军代表性的企业, 是推动我国社会主义经济持续健康发展的重要主体。本文中提到了无形资产对于企业、国有企业对中国 特色社会主义经济的发展重要性。因此,国有企业对于无形资产的认定和评估与对有形资产的认定和评 估一样都是我国国有资产评估定价的重要依据, 目前了解到国有企业在对于无形资产的评估上普遍出现 的一些问题主要有:不重视国有企业无形资产的认定和评估;对于国有企业无形资产认定和评估的范围 和对象不明确;国有企业缺乏专业的无形资产评估机构、机制和评估人员;无形资产评估的方式运用不当 等。而国有企业在面对这些问题时应提出相对的措施,才能推动国有企业和社会经济的进一步健康发展。 关键词：国有企业;无形资产;评估问题 Problems in intangible assets evaluation of state-owned enterprises Abstract:As a part of the assets of a stateowned enterprise, intangible assets play a very important role in the d evelopment of stateowned enterprises in China. As the main body and representative enterprise of socialist ent erprises with Chinese characteristics and market economy, stateowned enterprises in China are the main body t o promote the sustainable development of socialist economy in China. This paper points out the importance of intangible assets to enterprises and stateowned enterprises in the development of socialist economy with Chine se characteristics. Therefore, the identification and evaluation of intangible assets by stateowned enterprises ar e the same as the identification and evaluation of tangible assets, which are the important basis for the evaluati on and pricing of stateowned assets in China. At present, we know that there are some common problems in th e evaluation of intangible assets by stateowned enterprises, such as: not paying attention to the identification a nd evaluation of intangible assets of stateow