Study On The Legal Issues Of State-Owned Intangible Assets Evaluation

State-owned intangible assets have become the indispensable economic resources and an important factor of production in nationalized business, which takes a growing part of state-owned assets. With its outcome as the pricing criterion of state-owned assets, state-owned intangible assets evaluation is an important part of state-owned assets management, which has the direct bearing on the outflow and protection of state-owned assets. However, because of the features of intangible assets, it’s easy to find that evaluation is being deserted, forgotten or underestimated, leading to the outflow of state-owned assets, which needs to be solved urgently.In the process of state-owned enterprise reform, the state-owned intangible assets evaluation involves not only the management system of state-owned assets in economic system reform, but the common problems of discovery and value judgment of intangible assets. Thus, the principles and methods of asset appraisal science and accounting as well as the view of law study are needed for the evaluation of state-owned intangible assets.This paper can be separated into six parts, with detailed framework as follows:In the part of introduction, we infer that evaluation is an important part of state-owned enterprise reform. The state-owned intangible assets have the dual attributes of state-owned assets and intangible assets, which determines the complexity and specificity of the evaluation of state-owned intangible assets. It’s the reason why I choose this topic as my graduate thesis.The first part explains the meaning of state-owned intangible asset. To start with the definition of state-owned assets and intangible assets, I try to make a specific explanation of state-owned intangible assets, its legal feature and classification in theory. Then I bring up the theoretical basis of state-owned intangible assets evaluation.The second part discusses the current situation of state-owned intangible assets in our country. The outflow of state-owned assets is very serious. There’re mainly two reasons for this:in a subjective way the particularity of state-owned intangible determines the difficulty of evaluation; in an objective way the current flaw of state-owned assets management system and evaluation system both result in the loophole of intangible assets evaluation in our country. The third part redesigns the management mode of state-owned intangible assets evaluation in our country. Firstly, we must understand that role ambiguity causes a series of problems in intangible assets evaluation after analyzing the duty of the state-owned assets supervision administration commission, so reasonable allocation of the right is quite necessary. Secondly, compared with the management mode of state-owned assets in other countries, we should learn from them and modify the current management mode in our country. Last, I suggest we set up state-owned asset management companies, exercise their rights of evaluating and promote the commission to perform its duty of supervising, in order to realize the rational allocation of rights.The forth part mainly describes the legal system of state-owned intangible assets in a way of assessment techniques.The fifth part analyzes the regulation of the scope of assets assessment and the development trend of intangible assets, and mentions that it’s necessary to broaden the scope of intangible assets evaluation in our country.The sixth part analyzes the factors affecting the value of state-owned intangible assets and the main principle of assessment methods, and summarizes the principles in choosing a method to evaluate. Last, it infers that we should bring in the public interest litigation system to strengthen the supervision of state-owned intangible assets evaluation.In the last part, I think it necessary to improve the system of state-owned intangible assets evaluation in two ways:one is state-owned assets management and the other is intangible assets evaluation. Only in this way can we solve the problems in our practice of state-owned intangible assets evaluation.