关于我国企业无形资产评估问题的探讨改好.doc

山东工商学院关于我国中小型企业无形资产评估问题的探讨OnOurEnterprises'IntangibleAssetsEvaluatesAnIssueDiscuss作者姓名：刘筠作者英文名：LiuYun中英文日期：摘要在当今的知识经济时代无形资产在经济活动中所扮演的角色越来越重要同时无形资产经营的好坏对企业的生存和发展也起到很大的影响从而使目前对于企业无形资产的管理和开发利用已成为企业在激烈市场竞争中取得竞争优势的重要战略问题。近年来我国的经济得到了快速的发展这在很大程度上取决于我国中小企业所提供的贡献。对此我国为了更进一步的促进我国经济的增长就需要加强我国中小企业的进一步发展。但是由于我国中小型企业在发展过程中对无形资产评估的认识还不够使之在对无形资产评估过程中还存在着诸多的问题在很大程度上影响着中小企业的快速发展。所以说在促进中小企业快速发展的过程中其对无形资产的评估还有待进一步完善。对此本文指出了我国企业无形资产评估存在的问题并针对这些问题提出了相对应的对策建议。关键词：企业；无形资产；评估问题AbstractIntoday'seraofknowledgeeconomyintangibleassetsintheeconomicactivitiesoftheroleofthemoreandmoreimportantatthesametimethestandorfallofintangibleassetsmanagementtoenterprise'ssurvivalandthedevelopmentalsohaveagreatimpactsothatatpresentfortheenterpriseintangibleassetmanagementanddevelopmentandutilizationhasbecometheenterpriseinthefiercemarketcompetitionimportantstrategicproblem.Inrecentyearsourcountry'seconomyhasbeenrapiddevelopmentthisdependsongreatlythesmallandmedium-sizedenterpriseprovidescontribution.TothisourcountryinordertofurtherpromoteChina'seconomicgrowthitneedstostrengthenourcountrysmallandmedium-sizedenterprise'sfurtherdevelopment.Howeverbecauseourcountrysmallandmedium-sizedenterpriseinthedevelopmentprocesstheintangibleassetevaluationunderstandingisnotenoughmakeontheintangibleassetsappraisalprocesstherearestillmanyissuestoalargeextentinfluencetherapiddevelopmentofsmallandmedium-sizedenterprises.Saysoinpromotingthedevelopmentofmiddleandsmallenterprisesintheprocesstheintangibleassetsevaluationstillneedsfurtherperfection.InthispaperpointsoutthattheourcountryenterpriseintangibleassetappraisalexistingproblemsandinthelightoftheseproblemsputsforwardthecorrespondingcountermeasuresandSuggestions.