China Intangible Asset Assessment Study

allhoimh there arc still many different opinions about what is intangible asset, people have to pay high attention to the value and estimate of inlan A gible asset. The first part of this paper tries to reveal the importnnco of intangible asset from the backgrond that the time of knowledge economy is coming and China will join WTO. ll also points out that is not only a chance, but also a challange. It is of great importance for enlarging opening, promoting the reforming of enterprise property rights system, real izing the scientilization of operation and management, perfecting socialist market economical system to' pay attention to intangible asset.The second part reviews the history of the estimate about intangible asset in our country, and points out the main question is not only the deficiency of theory and understanding, but also unstandard in operation and imperfect in management.The third part, on the basis of analysing the cause of main question in the estimate of intangible asset, counterly pats farward an improring countermeasure and suggestion; probes into the concept and basic character of intangible asset; points out its character should be grasped emphasisly in estimate; analyses the funclanental method of the estimate about intangible asset and some problem which should be noticed in practical operation; and points out the necessity of innovation in method!. The paper roughly constructs the system of estimate and management of intangible asset in our country. In the end it points out that we should adopt the mordern scienl i fie and techincal methodæ¢'omputer information net in order to achive standardization, scient.il izat ion, mordernlix.ation and high efficiency in est iinnte.