Study On Normalizing Intangible Assets Appraisal

The intangible assets appraisal has emerged and developed with the developing of market economy. It is an activity of medium service . It is also a catalyzer on economic. Because the new economic form is based on knowledge, technology, information and internet, intangible assets will be import source for the subsist and development of enterprise. The function of intangible assets appraisal is more and more important. Developed countries think highly of intangible assets and intangible assets appraisal. To adapt to new economic form and international competition as a member of WTO ,we must lay stress on intangible assrts appraisal. Comparing with developed countries, intangible assets appraisal is primary and has many problems in our country, although it has positive influence on the reform of enterprise.. To solve the problems, we must standardize intangible assets appraisal in our country.Based on the advanced experience, the paper study on normalizing intangible assets appraisal. Utilizing systematic analytic method, the paper regards intangible assets appraisal as a system. The paper gives the definition of intangible assets and intangible assets appraisal, then puts forward the viewpoint that the norm of intangible assetsappraisal in our country contains two gradations------macroscopic gradation andmicrocosmic gradation. The norm of macrosopic gradation means appraisal law and valuation standards. The norm of microcosmic means the norm of appraisal behavior, it is the norm of appraisal personnel, and the norm of appraisal procedure. The paper combines standard analytic method and case study method to standardize appraisal procedure. Study of the paper can thrust foiward intangible assets appraisal theory, it can also guide appraisal practice.