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| 中国软件与技术服务股份有限公司无形资产价值评估问题研究
摘 要
由于近年来国内市场经济体系逐步健全，行业竞争也更加激烈，与此同时，无形资产的重要性也愈发突出。在未来一段时间，由于信息技术的迅猛发展，再加上国内企业开始布局国际市场，无形资产的重要程度也会进一步提升，甚至有可能超出有形资产成为企业竞争的最核心要素。但目前我国无形资产被忽视，漏评、滥评的现象屡见不鲜，特别是在实务中使用最常用的方法——收益法进行评估时，存在许多问题。本文对这些问题进行了深入探讨，研究的目的是解决评估实务中存在的问题以及为合理地评估无形资产寻找有效途径。通过评估机构对无形资产评估的过程可以看出主要的一些问题是预期收益额的形式选择、折现率评估顺序和匹配、折现率计算方法的选择及调整、评估参照的法律法规等问题，针对所发现的一些问题提出了解决对策和防范措施科学合理地研究企业无形资产的价值评估，起到既可以使得评估机构对无形资产进行评估时有据可依，又可以使得无形资产在各个行业的作用得到充分发挥进而更好地服务整个各个行业的作用。
通过对评估机构给出的评估结果及评估机构所给予能够看见的资料和企业的年报的资料进行研究，希望能对研究结果提出一些好的意见，对企业有更好的帮助，让企业更好的发展。
关键词：中软公司；无形资产；评估问题研究
ABSTRACT
In recent years,due to the gradual improvement of the domestic market economy system,the industry competition is also more intense,at the same time,the importance of intangible assets has become increasingly prominent.In the future, due to the rapid development of information technology and the fact that domestic enterprises begin to lay out the international market,the importance of intangible assets will be further enhanced,and may even go beyond tangible assets to become the core element of enterprise competition.But at present,the intangible assets in our country are ignored,and the phenomenon of missing and abusing evaluation is common,especially when we use the most commonly used method income method in practice,there are many problems.The purpose of this study is to solve the problems existing in the practice of valuation and to find an effective way for the reasonable valuation of intangible assets.Through the evaluation process of intangible assets,we can see that the main problems are the form selection of expected income,the order and matching of discount rate evaluation, the selection and adjustment of discount rate calculation method,and the laws and regulations for evaluation reference. In view of the problems found,this paper puts forward some countermeasures and preventive measures,and studies the value evaluation of enterprise intangible assets scientifically and reasonably Valuation can not only provide evidence for the evaluation of intangible assets,but also give full play to the role of intangible assets in various industries,so as to better serve the whole industry.
Through the research on the evaluation results given by the evaluation institution,the visible information given by the evaluation institution and the annual report of the enterprise,we hope to put forward some good opinions on the research results,which will help the enterprise better and make the enterprise develop better.
Keywords:China soft Corporation;Intangible assets;A study on the evaluation
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