| In recent years,with the rapid development of market economy and the arrival of the era of knowledge economy,intangible assets have gradually become the core resources on which enterprises rely for survival and development.As a new industry,logistics enterprises grasp the opportunity of scientific and technological development,carry out innovative activities rapidly,and develop towards intelligence and informatization.In the process of transformation and upgrading of logistics enterprises,intangible assets such as technology,patent and trademark are widely used.Their proportion in the assets of logistics enterprises is increasing day by day,and their contribution to the high-quality development of logistics enterprises is also increasing day by day.To a certain extent,intangible assets can reflect the size of an enterprise's competitive advantage and are also an essential element for an enterprise to participate in competition.Market comparison method is the most direct and persuasive of the three basic evaluation methods,which has the obvious advantages of simpler operation and easier acceptance by relevant parties.In recent years,the listing process of logistics enterprises has accelerated,and mergers and acquisitions and other transactions frequently occur.The market comparison method has the basic conditions for evaluation.However,there are still some problems in the actual application process,which affect the objectivity and accuracy of the evaluation results and weaken the applicability of the market comparison method in the evaluation of intangible assets of enterprises.Based on the above background,combined with the collation and analysis of relevant domestic and foreign literature and in-depth research,the paper discusses the connotation of intangible assets and intangible assets evaluation from the aspects of concept,nature and importance by using the research methods of literature research and case analysis,and expounds three methods of intangible assets evaluation combined with effective market theory,substitution theory and utility value theory.Based on the research of relevant theories and the specific analysis of intangible assets of logistics enterprises,this paper analyzes the choice of methods in the evaluation of intangible assets of logistics enterprises,explains the asset-based method and the income method respectively from the perspective of limitations,and explains the market comparison method from the perspective of applicability.Taking Shun Tong Logistics Company as an example,through the analysis of its evaluation process,it is found that there are some problems in the evaluation process of intangible assets value of Shun Tong Logistics Company,such as unclear definition of evaluation scope,difficulty in selecting reference companies,unreasonable selection of comparable factors,inaccurate quantification and correction of indicators,weak objectivity of evaluation results,etc.The causes of the problems are analyzed,including unreasonable definition criteria of evaluation scope,poor accessibility of market information,randomness in selection of comparable factors,strong subjectivity in quantification and correction of indicators,and insufficient professionalism of appraisers.Based on the analysis of the problems and their causes,some suggestions for improvement are put forward: to standardize the definition standard of evaluation scope,to enhance the accessibility of market information,to select comparable factors by using regression analysis method,to construct the evaluation index system of intangible assets,and to improve the professionalism of the appraisers.Finally,the improved market comparison method is applied to reevaluate the intangible asset value of Shun Tong Logistics Company.Through comparing the evaluation results before and after the improvement,it is verified that the market comparison method is reasonable and scientific in evaluating the intangible asset value of logistics enterprises. |
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