Effects Of Changes Of Intangible Asset Valuation Standards On Valuation Quality

Along with the development of socialist market economy in our country, the accelerating pace of knowledge innovation, intangible assets role in promoting social and economic progress become increasingly prominent. Evaluation of intangible assets has become a hotspot of assessment in recent years. However, due to the characteristics of their intangibility, cost of non-correspondence, and instability of the expected return, the quality of intangible assets assessment are difficult to control. In 2001 to regulate the behavior of intangible assets valuation, Ministry of Finance issued the first of the assessment standard, intangible assets valuation standard, In 2008 the standard was revised. The changes in the standards of intangible assets valuation how to influence the quality, which is the main problem this article to solve.This article includes six parts. The first part, Pointed out that the research background, research status, research ideas and the main innovation of this paper and inadequate. The second part, explained the related concepts and theories of assessment criteria and assessment quality of intangible assets, and summarizes the relationships between evaluation criteria and evaluation quality for further. The third part, compare with IVSC, USPAP and China's "asset assessment standards - the assessment standards of intangible assets", analyzed and summarized the assessment standards of the characteristics of new intangible assets. The fourth part, According to the basic elements of quality of intangible assets valuation, established evaluation of intangible assets quality evaluation system which including the evaluation index, evaluation method and evaluation criteria, for quantitative the results of effects about the assessment criteria on intangible assets quality. The fifth part, select the results of intangible assets valuation practice quality inspection report from the China Appraisal Society as analysis samples, use the examination scores in inspection report of intangible asset valuation practice quality inspection from 2007 to 2009 as analysis object, study after the implementation of new guidelines in 2009, the situation of the changes and the difference between changes of intangible asset valuation practice quality. The sixth part, proposed conclusions of this study, and put forward relevant proposals of the assessment criteria of intangible assets.This article study of changes in intangible assets evaluation standards for assessing quality from theoretical and empirical aspects. Theodicy, outlines the standards and evaluation of intangible assets related to the quality of the concept of asset valuation, then analyzed and defined the relationship between the two of them. Evidence, this article divided the intangible assets evaluation quality into assessment process quality and quality assessment, based on this established intangible assets evaluation quality system, focusing on the studied of changes in the assessment criteria of intangible assets on the quality of the evaluations. The analysis shows that the implementation of the new assessment standards of intangible assets, the quality of assessment improved to some extent, but also found that the standards are still have shortages, which can further improve the assessment standards of intangible assets, have important practical significance of standard evaluation of intangible assets.