文档介绍：毕业设计(论文)
类型:
□毕业设计说明书□毕业论文
题目:
论无形资产评估中存在的问题及对策
学生姓名:
闵杨
指导教师:
阚春燕
专业:
会计(审计与理财)
时间:
2010年4月
摘要
随着科技的进步和市场经济的发展,无形资产评估体现出越来越重要的地位,但目前我国无形资产却常常被忽略,漏评、滥评现象屡见不鲜,流失十分严重。
本文首先对无形资产及无形资产评估进行了阐述。从无形资产评估的概念入手,逐层推进,然后论述了无形资产评估的发展和结合我国现在的发展状况从中发现无形资产评估中存在的问题,最后用收益法举例分析解决问题,提出对于选择评估对象、评估方法的解决对策。
本文一共包括四个部分,第一部分是无形资产评估的概念和无形资产评估的必要性,第二部分是无形资产评估中存在的问题,第三部分是无形资产的应用,第四部分是无形资产评估中需要注意的问题。
关键字:无形资产问题收益法对策
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 e 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, e Approach, Countermeasure
目录
摘要 1
Abstract 2
目录 3
1引言 4
2无形资产及无形资产评估 4
4
无形资产评估的必要性 4
3 无形资产评估中存在的问题 6
6
6
无形资产评估报告信息不够明确完整 7
4 无形资产评估的应用 8
8
8
8
8
8
8
9
5无形资产评估中需要注意的问题 10
10
10
10
参考文献 12
致谢 13
1引言
随着技术创新和全球经济一体化进程的加快,企业竞争已不仅停留在有形资产的竞争,无形资产已经成为左右企业发展的重要因素,一个企业拥有无形资产数量的多少、价值的高低是其技术水平的和竞争能力的标志,无形资产是一个企业综合实力的集中体现,是企