Necessity of intangible assets evaluation
As far as the current environment of China enterprises is concerned, the evaluation of intangible assets has the following three levels of significance:
(A) the needs of asset management
1, find out the family property and improve the enterprise asset management. The evaluation of intangible assets for the purpose of financial reporting has become an important link in enterprise asset management. The evaluation, management and application of tangible assets have formed a more scientific and effective system for many years, and their assets have been fully revealed in relevant financial reports. As a manager of an enterprise, it is not clear what intangible assets the enterprise has and what their value is, which forms a blind spot of asset management. Only by fully revealing the true value of these assets can we know fairly well, and then change passive management into active management and standardize it to ensure the integrity of enterprise assets.
2 to provide management information and decision-making basis for operators. The essence of intangible assets value is the cultivation and development of intangible assets, the innovation and profitability of enterprises, the utilization rate, utilization efficiency and effect of enterprise resources, the potential of sustainable development of enterprises, and the management level of enterprises. The process of evaluation is the process of asset inventory. The key point is to find out the problems and shortcomings of enterprises in asset management, business process, capital structure, enterprise efficiency and profitability, and strive to solve or provide constructive opinions and suggestions for enterprises, which is conducive to operators making wise decisions on intangible assets investment, rationally allocating resources and reducing investment waste.
(B) the needs of brand building
3. Encourage and educate employees to enhance enterprise cohesion. In the era of brand marketing, enterprises should not only convey the health status and development trend of the brand to people outside the company, but more importantly, convey the brand information to employees at all levels within the company to cultivate employees' loyalty to the company, so as to achieve the purpose of rallying people's hearts.
4. The value dissemination of intangible assets is an effective means to expand and improve the influence of enterprises and show their development strength. With the increasing attention paid to corporate image, the promotion of brand-name trademarks has become an important way for enterprises to go international. Therefore, the evaluation and publicity of trademarks, brands and other assets is an important means to strengthen corporate image and show development strength.
5. The valuation of intangible assets is conducive to the expansion of sales channels and franchise system. In the process of developing franchisees, knowing the value of intangible assets can help franchisees introduce their own brands, let potential franchisees have a more accurate judgment basis for their own enterprises, and also let potential franchisees see their development potential and enhance their confidence in joining. Therefore, it is particularly important to evaluate the intangible assets of franchisees.
6. Provide value basis for intangible assets infringement compensation. In the administrative protection of intellectual property rights, especially in infringement litigation, the evaluation of trademark rights and patent rights is conducive to quantifying the losses caused by infringement and determining the amount of compensation, providing a basis for the obligee to claim for counterfeiting and safeguarding rights, and is conducive to safeguarding the legitimate rights and interests of enterprises.
7. This will greatly promote the development of famous trademarks in Guangdong and famous brands in China, and strengthen the legal protection of intellectual property rights.