市场营销文翻译---无形资产评估和外在标准对策

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1、 - 1 - 中文 7088字 Market Management Review, 2003, Vol. 6, No. 1, 53-73. Intangible assets appraisal and the out-of-standard countermeasures Enzo Baglieri Vittorio Chiesa Alberto Grando ABSTRACT Intangible assets are increasingly considered the ultimate roots of companys success. This paper aims to pro

2、pose a method to estimate the value embedded in R&D activities, which could be used for: (i) a una tantum evaluation of a firms value, related to specific actions such as mergers, acquisition, etc.； and (ii) a periodic evaluation, with the perspective of the economic reporting, focused to estimate t

3、he R&D shareholder value creation. The proposed framework is based on the assumption that there is a strong relationship between the R&D contribution to shareholder value and the operational performance of R&D activities. The paper describes such a framework as well as an empirical application. KEY

4、WORDS:intangible assert； Performances；measurement；R&D Evaluation. INTRODUCTION Intangible assets evaluation, more and more problems caused by the attention of industry and economic circles.Americans never seriously intangible assets to the universal attention intangible asset, and this is certainly

5、a big improvement.But, in the invisible Asset appraisal.Work in the occurrence of is tempered out-of-standard caused concerns. THE PERFORMANCE OF ANOMIE A, out-of-standard intangible assets evaluation than tangible assets evaluation, often appear more complex disorder phenomenon.Intangible assets as

6、sessment of out-of-standard manifests itself in many ways, summarized up mainly displays in the following five aspects. - 2 - One is the legal anomie.Intangible assets assessment is certain laws, regulations, under the guidance of the state, is based on the policy norms, whatever the nature of the e

7、nterprise, regardless of what form of intangible assets evaluation cannot violate national legal norms.But some appraisal institution ignore the state laws and regulations, made many violate state laws and regulations, make something intangible assets evaluation work to appear anomie phenomenon.Some

8、 enterprises in no property changes, hire or the entrusted assets evaluation its goodwill, some still through the news media released its value.This is severely violated the relevant state strictly prohibited without property transactions purpose the rules published the goodwill assessment.Enterpris

9、e and advertising department released to the public does not have legal effectiveness of information, is unfair competition, violation of the anti-unfair competition law and advertising, is obvious illegal behavior.Some assessment institution does not obey the current national laws and regulations,

10、not realistic evaluation purpose to evaluate conclusion.Some valuation institution on the intangible asset of an enterprise when evaluating not take the realistic manner, even business requirements, should be quick to enterprises intangible assets evaluation for hundreds of millions, billions of eve

11、n tens of billions.If this phenomenon is RenJiZiRan up is bound to the order of the real dangers valuation industry.Some appraisal institution without obtaining legal appraisal qualifications, or hired without evaluating qualification for evaluation personnel.Illegal appraisal institution plus illeg

12、al evaluation personnel, itself lacks the necessary legal basis, the appraisal conclusion must be that does not have legal effectiveness. It is science anomie.Intangible assets evaluation should be based on a scientific evaluation system, its evaluation method and value the parameter selection is a

13、strict regulations and requirements.But some evaluation institutions to enterprise intangible assets evaluation, evaluation methods and value when the parameter selection there exist many not scientific and rigorous place.Mainly displays in: evaluation method, figure simple improper selection, lovin

14、g save trouble, only choose easier evaluation method, unwilling to do serious, meticulous and overall assessment of work；Evaluation value parameter and technology parameter improper, or because the business level is not high, or for professional moral level is not high, leading to evaluate conclusio

15、n lack of scientific basis；assessment survey Method and calculation formula choose not accurate, or calculate appear serious faults, leading to assess the nonstandard. Three is the financial anomie.Intangible assets evaluation with basic financial accounting shall be for basic basis, should establis

16、h a set of complete financial accounting system and evaluation system, no financial accounting of the intangible assets evaluation is lack of accounting basis.Lack of accounting is the basis of the evaluation is not science, is not be legal norms.But some evaluation institutions to enterprise intang

17、ible assets evaluation, doesnt follow Financial managements basic requirements for scientific financial accounting, even simple financial statistics are not carried out, it is evaluate conclusion, this is and not serious practice.Evaluate conclusion is against financial standard, of course, is not r

18、eliable. Four is ethical anomie.Intangible assets evaluation compared with tangible assets evaluation more complex in the appraisal process, the subjective factors, agent proportion also much greater.Evaluate conclusion is correct, whether accord with the objective reality, to a great extent, depend

19、s on the ideological - 3 - and moral qualities of personnel assessment of the quality and the occupation morals of level.The appraisal industry professional ethical requirements appraisal institution and evaluation personnel shall, in line with responsible to society, is responsible for the customer

20、 attitude, make every effort to make the assessment work do serious, careful, make the assessment conclusion objective, fair, and not to cater to a need or pursue certain sensation effect, make the assessment work appeared arbitrary.But some appraisal institution is not due to the specific work pers

21、onnels service level caused the problem, but because the conclusion distortion subjective reasons or other factors and lead to false data or false conclusion, this is not a business technology issues, but a typical ethical issues. Five is the method anomie.Whether tangible assets evaluation or intan

22、gible assets evaluation are approximately three ways, namely cost way, market approach and earnings way.The cost of intangible assets with the income often create correspondence, using different way smaller, such as using the cost way and earnings were evaluated, conflicting approaches the appraisal

23、 conclusion may widely divergent.So, in possible conditions, to use as far as possible many assessment approach, the cost assessment approach, market approach and earnings ways organically, and comprehensive evaluation approach the conclusion of the final evaluation results.Intangible assets evaluat

24、ion methods mainly have reset cost method, earnings present value approach, the current market method, liquidation price and mathematical method.Evaluate the choice of methods must meet the basic requirements of evaluation objects, mostly have requirement of comprehensive evaluation method, used to

25、find the correct conclusion.But, if certain appraisal institution engaged in, using a simple way or evaluation method to assess a conclusion that assessment conclusion assessment is certainly untenable, because their conclusions method is against the intangible assets assessment basic methods. ANOMI

26、E REASONS (a) intangible assets evaluation anomie objective factor. 1. Is due to the fuzziness of intangible assets evaluation objects may cause the distortion of the appraisal conclusion and anomie.Intangible assets are not have obvious physical carrier, is some unseen, touched, intuitive poor asse

27、t, have dependence characteristic；Intangible assets of ownership and use right belongs as tangible assets and effectiveness, always clear vaguely adhesive together, this kind of fuzziness characteristics to intangible assets evaluation more difficult. 2. Is to evaluate the investigation and analysis

28、 of the complexity may make appraisal institution and evaluation personnel, produce the wrong cognition, make wrong judgment.Because of the intangible assets evaluation objects to investigate the fuzziness of search range, evaluate valuation methods of many factors, assessment of the complex, the as

29、sessment .Accounting treatmentMore complex, assessment of the analysis and calculation of the method is also quite complex, need to put a quantitative analysis and qualitative analysis, judgement, the complexity of combining the characteristics of intangible assets assessment that easy to appear anomie phenomenon.