【作者】 曹欣欣；

【导师】 尉京红；

【作者基本信息】 河北农业大学 ， 会计学， 2011， 硕士

【摘要】 随着评估业务的不断延伸,评估领域和会计领域在不断进行交融,以财务报告为目的评估业务应需而生,尤其是以财务报告为目的无形资产评估更具有独特的特点。以财务报告为目的评估业务就是评估领域中新兴的业务,加之无形资产自身所具有的特殊性,使得以财务报告为目的无形资产评估在理论上和实践中都遇到了许多困难。究其原因在于没有系统的分析以财务报告为目的无形资产评估的理论特殊性和评估方法特殊性。本文共分为六个部分。第一部分,指出了本文的研究背景、国内外研究现状、研究的思路以及本文的主要创新点和不足。第二部分,清楚的界定以财务报告为目的无形资产评估的相关概念,并在以财务报告为目的评估特殊性的基础上,分析得出以财务报告为目的无形资产评估的特殊性。此部分为本文进行以财务报告为目的无形资产评估研究的理论基础。第三部分,在第二部分对以财务报告为目的无形资产评估特殊性进行总体分析和概括后,本部分对其基本理论问题进行了研究,分析了以财务报告为目的无形资产评估的特殊性在评估对象界定、评估对象范围、评估假设和评估价值类型方面的表现。第四部分,本部分主要是解决评估方法在以财务报告为目的无形资产评估中的应用。不同的评估方法适用不同的无形资产。在此主要研究收益法在此项业务中的应用。并针对以财务报告为目的无形资产评估的特殊性指出了收益法下收益额、折现率以及收益期的确定过程中如何考虑和量化。第五部分,通过应用案例对于本文中提出的相关参数确定的思路和方法予以具体展示和体现。第六部分,针对以上主要研究内容,提出了本文的研究结论。本文从理论和方法上系统地研究了以财务报告为目的无形资产评估。从理论上,针对以财务报告为目的无形资产评估的特殊性,探讨了以财务报告为目的无形资产评估的评估对象和评估范围的界定标准、评估假设的具体内容和评估价值类型等基本理论问题,澄清了以财务报为目的无形资产评估中存在的模糊认识。在方法上,本文主要在以财务报告为目的无形资产特殊性分析的基础上,引入修正系数剔除收益额中非理性的因素,保证收益额的可靠性。本文研究从理论上丰富我国以财务报告为目的评估理论,在方法上,促进我国以财务报告为目的无形资产评估方法的研究。更多还原

【Abstract】 With the extension of the assessment, evaluation and accounting areas are continuous blending, the research on the valuation for financial report is born. Especially intangible assets evaluation research for the purpose of the financial report is more special characteristics. The research on the valuation for financial report is the emerging business. And intangible assets own their particularities, making intangible assets evaluation research for the purpose of the financial report has encountered many difficulties in theory and practice. The reason is that we don’t systematically analyze the particularities of intangible assets evaluation research for the purpose of the financial report in theory and practice.This essay based on the point mentioned above, includes seven parts. The first part points out the research background, the domestic and foreign research present situation, the research idea , main content and major innovations and insufficient. The second part points out the related concepts about intangible assets evaluation research for the purpose of the financial report, and particularities of intangible assets evaluation research for the purpose of the financial report. This section is the theoretical basis of intangible assets evaluation research for the purpose of the financial report. The third part points its basic theoretical problem on basis of the second part, and different manifestations on evaluation objects、evaluation assumptions、evaluation value types . The forth part points the evaluation method for intangible assets evaluation research for the purpose of the financial report. Different assessment methods fit different intangible assets. This part mainly points the applications of income method in this business, and How to consider and quantificat the、and use age. The fifth part, through the application cases, specifically displays and reflects the ideas and methods how to determined of the above factors and related parameters .The sixth part, in view of the above the main research contents, puts forward the research conclusion .This papers systematically analyzes intangible assets valuation research for the purpose of the financial report in theory and practice. In theory, According to the particularities of intangible assets valuation research for purpose of financial report, it points the basic theoretical problems of intangible assets evaluation research for purpose of financial report. In practice, this papers mainly points income method in intangible assets evaluation research for purpose of financial report. In Income amount, According to the particularities of intangible assets valuation research for the purpose of the financial report, We should introduce correction coefficient .This papers riches the intangible assets evaluation research for the purpose of the financial report in theory, in practice, promotes the methods of the intangible assets evaluation research for the purpose of the financial report.更多还原