Research On Quality Control Of Intangible Assets Evaluation

With the continuous development of the market economy, accelerating pace ofknowledge innovation, the proportion of intangible assets in enterprises account for moreand more, the transaction of intangible assets and property rights changes related economicactivities have become increasingly frequent. Intangible assets evaluation has been widelyconcerned by people, but by the influence factors of intangible assets of the non-entity,the cost of weak correspondence and instability of the expected return, the quality problemof intangible assets has become the focus of attention. How to improve the evaluation ofintangible assets quality is not only a theoretical problem assets appraisal industry’s owndevelopment need to be resolved, but also a realistic issue of intangible assets transactionsubject of great concern. Therefore, this article from the status quo of intangible assetsappraisal of our country, issues of quality control assessment of intangible assets in ourstudies, aims to provide the policy-making basis for the evaluation of overall quality levelto further improve China’s intangible assets.This paper is divided into7parts. The first part, it points out the researchbackground, research significance, research status at home and abroad, the contents andmethods of research and innovation and deficiency. The second part, from different anglesand defines the relevant concepts of quality control, and quality control theory arediscussed. This part of intangible assets evaluation theory foundation of quality control forthis. The third part, from the current situation assessment of the intangible asset in China,with nearly three years of asset appraisal industry quality inspection results, profoundanalysis of the existing problems, find out the current intangible assets appraisal practice inour country evaluation problems, lay a foundation for the following research. The fourthpart, according to the process of intangible assets assessment activities, the influencingfactors of the quality of intangible assets valuation are analyzed, and find out the keyfactors affecting the assessment of quality, provide the basis for the evaluation ofintangible assets quality control. The fifth part, find out the key control points of intangibleassets appraisal quality, focusing on the selection of three key control methods and ideas ofquality control point of intangible assets, the choice of assessment methods, incomemethod parameters. The sixth part, based on the study of intangible assets appraisal project quality control, is proposed to improve the evaluation quality measures should be takenfrom the appraisal and evaluation mechanism level. The seventh part, puts forward theconclusion of this paper.According to the evaluation of intangible assets on the quality control of the basictheoretical issue and the critical control point control, assessment to provide certaintheoretical basis and reference for the evaluation of personnel to carry out businessintangible assets, at the same time to ensure that intangible assets appraisal quality, have acertain role in promoting and promote the healthy development of the whole evaluationindustry.