财务管理专业中文外文文献

财务管理专业中文外文文献内容摘要：

have a great effect, thus appraisal institution shall also must make for themselves the appraisal conclusion to assume certain economic responsibility, legal responsibility and moral responsibility and social , China39。 s current intangible assets evaluation policy and evaluation standard of appraisal institution assessment activities and evaluate conclusion caused by social influence and shall be liable for all kinds of responsibility to the lack of necessary actual operation also is so, no matter how intangible assets appraisal conclusion how unusual, gross exaggeration, appraisal institution and entrust assessment enterprise also need not assume any will give some enterprises in policy, some assessment unit and some people leave loophole.Don39。 t assume responsibility of power, no monitoring power inevitably led to the abuse of power, power corruption, this is an imbalance of power and deviant iron laws..Intangible assets evaluation also impossible to move out of this rule. 3. Evaluation methods owe assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight assessment method proper, scientific, accord with the objective reality, can e to the correct , if the method of evaluating the misconduct, do not accord with the objective reality, the object of assessment could not have e to the correct selection of evaluation method is a science, different evaluation objects need to adopt different evaluation method, is the sole use of an evaluation method of prehensive evaluation method is adopted, it is all the need according to the evaluation objects objective reality of to make a the methods adopted not science, may appear the distortion of the appraisal conclusion and losing. 4. Evaluation mechanism lack of assets appraisal conclusion whether justice, objective, seeking truth from facts, you can39。 t just unilateral decision by appraisal institution, must have certain authoritative institution to audit and recognition, . intangible assets assessment should have certain 7 supervisory supervision mechanism of the intangible assets appraisal conclusion is very possible distortion and assets assessment of supervision mechanism is the request has various supervision, such as government supervision, technical department to supervise, the supervision of financial departments and social supervision, appraisal institution by the lack of necessary supervision, assessment institution assessment conclusion unilaterally, assessment conclusion may be inaccurate, fire really and anomie. 5. Evaluation personnel short assets evaluation, except in need more seriously, carefully objectively, and use various evaluation methods for various factors, analyzes and pares them repeatedly in the subjective evaluation personnel, their ethic is more the uniqueness of the intangible assets in assets, itself when evaluating it is difficult to have more appropriate frame of reference, unlike tangible assets that can have similar assets for reference, and it is indirect and derivatives in the evaluation process makes the subjectivity occupy a important institution and evaluate the ethical standards in staff the importance of intangible assets evaluation than in tangible assets evaluation appear institution and evaluation personnel is from strict professional ethics, according to the professional requirements, earnest carefully analysis and assessment, try to be fair and impartial, or to cater to customer needs, according to the customer or bright or dark dictates or relevant pressures to make an assessment, the result is often very different appraisal institution and evaluation personnel do not speak occupation morals, no serious analysis evaluation, he might not make it to fairness, justice, it is possible to make the assessment work appear distortion and anomie. IMPROVE THE ASSESSMENT OF THE MANAGEMENT SYSTEM 1. Perfect evaluation anization. Intangible assets evaluation first to establish a standardized, professional, authoritative evaluation assets evaluation law, policy is strong, the ideological and political quality, strict, specification high business involve wide, workload big, technology assessment, economic accounting is difficult and plex, must by legal, special appraisal institution has appraisal qualification for personnel, single not in legal appraisal institution work personal, do not have appraisal asset appraisal institution established have definite laws, rules and be larger than tangible assets evaluation agencies more rigorous and more specific, more standardized examination and approval assets evaluation personnel should undergo strict exam Assessment, participate in national unified anization of the exam and assessment made for professional evaluation qualification certificate, after 8 certain ideological and political quality examination, and be legal appraisal institution confirm and employment, to qualify for the intangible asset appraisal work. 2. The establishment appraisal regulations system. Intangible assets evaluation is a systematic, orderliness work, each work must be systematic, standardization, legal , must formulate relevant laws and regulations and to legal requirements specification appraisal institution in strict accordance with the national laws and regulations for intangible a。