Intangible Assets Assessment Distortion Analysis

The 21st century is the century of intangible assets. Fore enterprises, the core competitive ability will be more and more relied on intangible assets, and the valuation of intangible assets will be valued gradually. The valuation of intangible assets is not only the important point, but also the difficulty point because of its intangibility and late emergence. False valuation can mislead to make a strategic decision of invest, and disturb the method of economy market. It also produces unfavorable affect to economy development.Firstly, this paper, by the mummers, put forwards the reason of the false valuation of intangible assets from five aspects: the way of valuation, the organization of valuation, the client of valuation, the guild of valuation and government. Secondly, put forwards the opinion from avoiding the administration of government, more developing the organization of valuation, strengthening the research of theory and criteria, reforming the charge system, and making the report of valuation in strictness and norm. It can effectively prevent and avoid the false valuation of intangible assets, and accelerate exuberance and continuance development of the valuation of intangible assets.