无形资产评估中的失范现象及其防范对策

吉首大学学报（社会科学版） ›› 2000, Vol. 21 ›› Issue (4): 26-29.

无形资产评估中的失范现象及其防范对策

(吉首大学政法学院, 湖南吉首 416000)

出版日期:2000-12-01 发布日期:2012-10-31
作者简介:吕学芳( 1958~ ) ,女, 湖南张家界市人,经济学副教授,研究方向: 经济学、农村经济、民族地区经济。

On the Unstandardized Phenomena in the Appraisement of Invisible Assets and Their Countermeasures

( Politics and Law Science College of Jishou University, Jishou Hunan 416000)

Online:2000-12-01 Published:2012-10-31

摘要/Abstract

摘要：无形资产评估中出现的法律失范、科学失范、财务失范、伦理失范、方法失范现象, 主要是由无形资产评估本身的复杂性等客观方面的原因和评估机构、人员等主观方面的原因造成的。要克服无形资产评估中的失范行为必须完善评估组织机构、建立评估法规体系、培训评估专业人员、宣传评估专业知识、建立评估监督机制、制定评估伦理规范。

关键词： 无形资产评估, 失范现象, 防范对策

Abstract: Such problems occurring in the appraisement of invisible assets as legal understandardization, scientific understandardization, financial unders tandardization, ethic understandardization and methodic understandardization are mainly caused by the comple xity of appraisement itself and by the subjective factors of the persons and organizations that do the appraisement .To overcome these problems, it is a must to set up a complete set of statutes of appraisement,to perfect appraisement organizations, to train appraisement experts, to propagate appraisement knowledge, to establish the appraisement supervision system and to set up the ethic stardards of appraisement.

Key words: appraisement , invisible as sets, understandardized phenomenon, countermeasure

吕学芳. 无形资产评估中的失范现象及其防范对策[J]. 吉首大学学报（社会科学版）, 2000, 21(4): 26-29.

LV Xue-Fang . On the Unstandardized Phenomena in the Appraisement of Invisible Assets and Their Countermeasures[J]. Journal of Jishou University（Social Sciences）, 2000, 21(4): 26-29.