以财务报告为目的无形资产评估研究
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摘要
随着评估业务的不断延伸,评估领域和会计领域在不断进行交融,以财务报告为目的评估业务应需而生,尤其是以财务报告为目的无形资产评估更具有独特的特点。以财务报告为目的评估业务就是评估领域中新兴的业务,加之无形资产自身所具有的特殊性,使得以财务报告为目的无形资产评估在理论上和实践中都遇到了许多困难。究其原因在于没有系统的分析以财务报告为目的无形资产评估的理论特殊性和评估方法特殊性。
本文共分为六个部分。第一部分,指出了本文的研究背景、国内外研究现状、研究的思路以及本文的主要创新点和不足。第二部分,清楚的界定以财务报告为目的无形资产评估的相关概念,并在以财务报告为目的评估特殊性的基础上,分析得出以财务报告为目的无形资产评估的特殊性。此部分为本文进行以财务报告为目的无形资产评估研究的理论基础。第三部分,在第二部分对以财务报告为目的无形资产评估特殊性进行总体分析和概括后,本部分对其基本理论问题进行了研究,分析了以财务报告为目的无形资产评估的特殊性在评估对象界定、评估对象范围、评估假设和评估价值类型方面的表现。第四部分,本部分主要是解决评估方法在以财务报告为目的无形资产评估中的应用。不同的评估方法适用不同的无形资产。在此主要研究收益法在此项业务中的应用。并针对以财务报告为目的无形资产评估的特殊性指出了收益法下收益额、折现率以及收益期的确定过程中如何考虑和量化。第五部分,通过应用案例对于本文中提出的相关参数确定的思路和方法予以具体展示和体现。第六部分,针对以上主要研究内容,提出了本文的研究结论。
本文从理论和方法上系统地研究了以财务报告为目的无形资产评估。从理论上,针对以财务报告为目的无形资产评估的特殊性,探讨了以财务报告为目的无形资产评估的评估对象和评估范围的界定标准、评估假设的具体内容和评估价值类型等基本理论问题,澄清了以财务报为目的无形资产评估中存在的模糊认识。在方法上,本文主要在以财务报告为目的无形资产特殊性分析的基础上,引入修正系数剔除收益额中非理性的因素,保证收益额的可靠性。本文研究从理论上丰富我国以财务报告为目的评估理论,在方法上,促进我国以财务报告为目的无形资产评估方法的研究。
With the extension of the assessment, evaluation and accounting areas are continuous blending, the research on the valuation for financial report is born. Especially intangible assets evaluation research for the purpose of the financial report is more special characteristics. The research on the valuation for financial report is the emerging business. And intangible assets own their particularities, making intangible assets evaluation research for the purpose of the financial report has encountered many difficulties in theory and practice. The reason is that we don’t systematically analyze the particularities of intangible assets evaluation research for the purpose of the financial report in theory and practice.
This essay based on the point mentioned above, includes seven parts. The first part points out the research background, the domestic and foreign research present situation, the research idea , main content and major innovations and insufficient. The second part points out the related concepts about intangible assets evaluation research for the purpose of the financial report, and particularities of intangible assets evaluation research for the purpose of the financial report. This section is the theoretical basis of intangible assets evaluation research for the purpose of the financial report. The third part points its basic theoretical problem on basis of the second part, and different manifestations on evaluation objects、evaluation assumptions、evaluation value types . The forth part points the evaluation method for intangible assets evaluation research for the purpose of the financial report. Different assessment methods fit different intangible assets. This part mainly points the applications of income method in this business, and How to consider and quantificat the、and use age. The fifth part, through the application cases, specifically displays and reflects the ideas and methods how to determined of the above factors and related parameters .The sixth part, in view of the above the main research contents, puts forward the research conclusion .
This papers systematically analyzes intangible assets valuation research for the purpose of the financial report in theory and practice. In theory, According to the particularities of intangible assets valuation research for purpose of financial report, it points the basic theoretical problems of intangible assets evaluation research for purpose of financial report. In practice, this papers mainly points income method in intangible assets evaluation research for purpose of financial report. In Income amount, According to the particularities of intangible assets valuation research for the purpose of the financial report, We should introduce correction coefficient .This papers riches the intangible assets evaluation research for the purpose of the financial report in theory, in practice, promotes the methods of the intangible assets evaluation research for the purpose of the financial report.
本文共分为六个部分。第一部分,指出了本文的研究背景、国内外研究现状、研究的思路以及本文的主要创新点和不足。第二部分,清楚的界定以财务报告为目的无形资产评估的相关概念,并在以财务报告为目的评估特殊性的基础上,分析得出以财务报告为目的无形资产评估的特殊性。此部分为本文进行以财务报告为目的无形资产评估研究的理论基础。第三部分,在第二部分对以财务报告为目的无形资产评估特殊性进行总体分析和概括后,本部分对其基本理论问题进行了研究,分析了以财务报告为目的无形资产评估的特殊性在评估对象界定、评估对象范围、评估假设和评估价值类型方面的表现。第四部分,本部分主要是解决评估方法在以财务报告为目的无形资产评估中的应用。不同的评估方法适用不同的无形资产。在此主要研究收益法在此项业务中的应用。并针对以财务报告为目的无形资产评估的特殊性指出了收益法下收益额、折现率以及收益期的确定过程中如何考虑和量化。第五部分,通过应用案例对于本文中提出的相关参数确定的思路和方法予以具体展示和体现。第六部分,针对以上主要研究内容,提出了本文的研究结论。
本文从理论和方法上系统地研究了以财务报告为目的无形资产评估。从理论上,针对以财务报告为目的无形资产评估的特殊性,探讨了以财务报告为目的无形资产评估的评估对象和评估范围的界定标准、评估假设的具体内容和评估价值类型等基本理论问题,澄清了以财务报为目的无形资产评估中存在的模糊认识。在方法上,本文主要在以财务报告为目的无形资产特殊性分析的基础上,引入修正系数剔除收益额中非理性的因素,保证收益额的可靠性。本文研究从理论上丰富我国以财务报告为目的评估理论,在方法上,促进我国以财务报告为目的无形资产评估方法的研究。
With the extension of the assessment, evaluation and accounting areas are continuous blending, the research on the valuation for financial report is born. Especially intangible assets evaluation research for the purpose of the financial report is more special characteristics. The research on the valuation for financial report is the emerging business. And intangible assets own their particularities, making intangible assets evaluation research for the purpose of the financial report has encountered many difficulties in theory and practice. The reason is that we don’t systematically analyze the particularities of intangible assets evaluation research for the purpose of the financial report in theory and practice.
This essay based on the point mentioned above, includes seven parts. The first part points out the research background, the domestic and foreign research present situation, the research idea , main content and major innovations and insufficient. The second part points out the related concepts about intangible assets evaluation research for the purpose of the financial report, and particularities of intangible assets evaluation research for the purpose of the financial report. This section is the theoretical basis of intangible assets evaluation research for the purpose of the financial report. The third part points its basic theoretical problem on basis of the second part, and different manifestations on evaluation objects、evaluation assumptions、evaluation value types . The forth part points the evaluation method for intangible assets evaluation research for the purpose of the financial report. Different assessment methods fit different intangible assets. This part mainly points the applications of income method in this business, and How to consider and quantificat the、and use age. The fifth part, through the application cases, specifically displays and reflects the ideas and methods how to determined of the above factors and related parameters .The sixth part, in view of the above the main research contents, puts forward the research conclusion .
This papers systematically analyzes intangible assets valuation research for the purpose of the financial report in theory and practice. In theory, According to the particularities of intangible assets valuation research for purpose of financial report, it points the basic theoretical problems of intangible assets evaluation research for purpose of financial report. In practice, this papers mainly points income method in intangible assets evaluation research for purpose of financial report. In Income amount, According to the particularities of intangible assets valuation research for the purpose of the financial report, We should introduce correction coefficient .This papers riches the intangible assets evaluation research for the purpose of the financial report in theory, in practice, promotes the methods of the intangible assets evaluation research for the purpose of the financial report.
引文
[1]国际会计准则对资产评估与财务报表影响研讨会论点综述(一) [EB/OL].中国资产评估网,2006(4)
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[3]财政部.企业会计准则[M].北京:经济科学出版社,2006
[4]刘云波,李挺伟.公允价值与资产评估[J].中国资产评估,2007(5)
[5]中国资产评估师协会,在我国开展以财务报告为目的评估研究的必要性, [EB/OL].httP://finanee.sina.com.cn/stock/t/20060310/0543589090.shtml,2006-3-10
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[7]中国资产评估师协会.无形资产评估之国际发展评析[EB/OL]. http://www.cas.org.cn/zywk/pgll/14608.htm
[8]傅桂林.无形资产会计及评估的产生和发展[J].中国资产评估,1998(l):41-44
[9]财政部.以财务报告为目的的评估指南(试行)讲解.2008-1-15
[10]威廉姆R.司可脱(陈汉文等译).财务会计理论[M].北京:机械工业出版社,2001
[11]国际评估论坛一会计与评估[N].中国财经报,2006(11)
[12] FASB. Statement of Financial Accounting Standards No.157—Fair Value Measurements,http://www.fasb.org.
[13] Steven.M.H.Wallman.1996,The Future of Accounting and Financial Reporting. Accounting Horions,Vol.10,No.2,138-148
[14]国际评估界发展新趋势---大力发展以财务报告为目的的评估业务[EB\OL]·www.21cbpc.com/cvo/200612/27623,2006,12
[15] IASC.IAS38,Intagitable Assets
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[17]苑泽明.无形资产价值评估研究发展综述[J].会计师,2008(12)
[18]姜楠.资产评估学[M].东北财经大学出版社,2009
[19]于冬,王元地.基于劳动价值论下的企业无形资产价值评估模型建构[J].科技管理研究,2004(5)
[20]陈艳辉.无形资产评估的新方法探析[J].经济师,2001(12)
[21]张棍,刘贵生,万虎高.无形资产评估方法的理论创新[J].石家庄经济学院学报,2002(4)
[22]杜黎.网上拍卖与无形资产定价研究[D].西安电子科技大学,2004
[23]陈艳蓉.无形资产评估中层次分析法的应用[J].集团经济研究,2007
[24]苑泽明.无形资产评估[M].复旦大学出版社,2005:8-10
[25]李珍,王建中.发展以财务报告为目的资产评估[J].财会月刊,2008
[26]刘萍.从经济学角度分析公允价值与市场价值[J].中国注册会计师,2002(12)
[27]财政部.企业会计准则——无形资产[M].企业会计准则,2006
[28]财政部.资产评估准则——以财务报告为目的评估[M].经济科学出版社,2007
[29]李珍.基于以财务报告为目的评估研究[D].河北农业大学,2008
[30]刘萍.资产评估基本准则释义[M].北京:机械工业出版社,2004
[31]张莉.公允价值本质刍探[J].金融会计,2006(7)
[32]葛家澎,徐跃.会计计量属性的探讨—市场价格、历史成本、现行成本与公允价值[J].会计研究,2006,9:4-9
[33]曹欣欣,尉京红.以财务报告为目的资产评估理论特殊性分析[J].商业会计,2010(12)
[34]姜楠.再论资产评估准则中的价值类型选择——关于资产评估准则中价值类型的阐述[J].中国资产评估,2004(4)
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[36]徐瑞范.资产评估中与会计中公允价值关系浅析闭[J].商场现代化,2006(12)
[37]刘玉平.资产评估准则研究[M].北京:中国财政经济出版社,2002
[38]王诚军.论资产评估中的市场价值[J].中国资产评估,2002(1)
[39]陈明海.以财务报告为目的评估研究[D].厦门大学,2007
[40]财政部.资产评估[M].经济科学出版社,2009
[41]陈久梅.无形资产评估理论、方法若干问题研究[D].西安科技电子大学,2002
[42]曹欣欣,尉京红.无形资产在会计准则和资产评估准则中的比较[J].财会月刊,2010(8)
[43]姜楠.关于资产评估准则中的价值类型选择问题的理论思考[J].中国资产评估,2002(5)
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[2]中评协地方秘书长培训团,欧洲资产评估行业发展与近况[J].中国资产评估,2006(8)
[3]财政部.企业会计准则[M].北京:经济科学出版社,2006
[4]刘云波,李挺伟.公允价值与资产评估[J].中国资产评估,2007(5)
[5]中国资产评估师协会,在我国开展以财务报告为目的评估研究的必要性, [EB/OL].httP://finanee.sina.com.cn/stock/t/20060310/0543589090.shtml,2006-3-10
[6]全国注册资产评估师考试用书编写组.2001资产评估[M].北京:中国财政经济出版社,2001
[7]中国资产评估师协会.无形资产评估之国际发展评析[EB/OL]. http://www.cas.org.cn/zywk/pgll/14608.htm
[8]傅桂林.无形资产会计及评估的产生和发展[J].中国资产评估,1998(l):41-44
[9]财政部.以财务报告为目的的评估指南(试行)讲解.2008-1-15
[10]威廉姆R.司可脱(陈汉文等译).财务会计理论[M].北京:机械工业出版社,2001
[11]国际评估论坛一会计与评估[N].中国财经报,2006(11)
[12] FASB. Statement of Financial Accounting Standards No.157—Fair Value Measurements,http://www.fasb.org.
[13] Steven.M.H.Wallman.1996,The Future of Accounting and Financial Reporting. Accounting Horions,Vol.10,No.2,138-148
[14]国际评估界发展新趋势---大力发展以财务报告为目的的评估业务[EB\OL]·www.21cbpc.com/cvo/200612/27623,2006,12
[15] IASC.IAS38,Intagitable Assets
[16]席清海、赵利平、王常民.无形资产价值与无形资产评估价值的内涵[J].山西科技,2007(4)
[17]苑泽明.无形资产价值评估研究发展综述[J].会计师,2008(12)
[18]姜楠.资产评估学[M].东北财经大学出版社,2009
[19]于冬,王元地.基于劳动价值论下的企业无形资产价值评估模型建构[J].科技管理研究,2004(5)
[20]陈艳辉.无形资产评估的新方法探析[J].经济师,2001(12)
[21]张棍,刘贵生,万虎高.无形资产评估方法的理论创新[J].石家庄经济学院学报,2002(4)
[22]杜黎.网上拍卖与无形资产定价研究[D].西安电子科技大学,2004
[23]陈艳蓉.无形资产评估中层次分析法的应用[J].集团经济研究,2007
[24]苑泽明.无形资产评估[M].复旦大学出版社,2005:8-10
[25]李珍,王建中.发展以财务报告为目的资产评估[J].财会月刊,2008
[26]刘萍.从经济学角度分析公允价值与市场价值[J].中国注册会计师,2002(12)
[27]财政部.企业会计准则——无形资产[M].企业会计准则,2006
[28]财政部.资产评估准则——以财务报告为目的评估[M].经济科学出版社,2007
[29]李珍.基于以财务报告为目的评估研究[D].河北农业大学,2008
[30]刘萍.资产评估基本准则释义[M].北京:机械工业出版社,2004
[31]张莉.公允价值本质刍探[J].金融会计,2006(7)
[32]葛家澎,徐跃.会计计量属性的探讨—市场价格、历史成本、现行成本与公允价值[J].会计研究,2006,9:4-9
[33]曹欣欣,尉京红.以财务报告为目的资产评估理论特殊性分析[J].商业会计,2010(12)
[34]姜楠.再论资产评估准则中的价值类型选择——关于资产评估准则中价值类型的阐述[J].中国资产评估,2004(4)
[35]国际会计准则委员会,财政部译.《国际会计准则》[M].中国财政经济出版社,2000
[36]徐瑞范.资产评估中与会计中公允价值关系浅析闭[J].商场现代化,2006(12)
[37]刘玉平.资产评估准则研究[M].北京:中国财政经济出版社,2002
[38]王诚军.论资产评估中的市场价值[J].中国资产评估,2002(1)
[39]陈明海.以财务报告为目的评估研究[D].厦门大学,2007
[40]财政部.资产评估[M].经济科学出版社,2009
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