Evaluation method of intangible assets
The evaluation method of intangible assets is directly related to the evaluation results. In the practice of intangible assets evaluation in China, it is often impossible to use scientific methods, which leads to great errors. It is necessary to deeply study the evaluation methods of various intangible assets, learn from foreign advanced experience and innovate in combination with the specific practice of evaluation in China. At present, the measurement methods of intangible assets mainly include market price method, income method and cost method.
1, market value method. This law determines the value of intangible assets according to market transactions and applies to patents, trademarks and copyrights. The license fee for the above intangible assets is generally calculated according to a certain proportion of income according to the agreement reached by both parties to the transaction. The main problem of this law is that it is difficult to determine the transaction price because most intangible assets have no market price and some intangible assets are unique. Secondly, intangible assets are generally traded together with other assets, and it is difficult to separate their values separately.
2. Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchise, etc. The key of this method is how to determine the appropriate discount rate or capitalization rate. Another problem with this method is that it is difficult to distinguish the economic benefits of intangible assets. In addition, when a technology is still in the early stage of development, its intangible assets may not have economic benefits, so this method cannot be used for calculation.
3. Cost method. This method is to calculate the cost of replacing or rebuilding a certain type of intangible assets. It is suitable for the value calculation of replaceable intangible assets, and can also estimate the economic benefits brought by the reduction of production cost, raw material consumption or price, waste reduction and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the influence of factors such as whether intangible assets can obtain or develop alternative technologies and product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.
Intangible assets evaluation procedure
According to national laws and regulations, following the principles of scientificity, objectivity and seriousness, the intangible assets appraisal procedures are as follows:
1. Signing: Before the evaluation, the customer needs to sign an agreement with our company to reach an agreement on the scope, purpose, benchmark date, cost and delivery time of the evaluation report, formally sign the agreement and implement it under supervision.
2. Establishment of project team: according to the size and difficulty of the project to be evaluated, a project evaluation team composed of industry experts, evaluation experts and professionals in the fields of economy, law, technology, society and accounting is established to carry out project evaluation, and the project team is responsible to the experts.
Three. On-the-spot investigation: The project team went deep into the enterprise to conduct on-the-spot investigation, investigate and understand the development and changes, economic benefits, market prospects, technology life cycle, equipment technology and economic situation of the enterprise, consult various legal documents and accounting statements, and listen to the reports of leading cadres at or above the middle level.
Fourth, market survey: using modern means to conduct surveys among consumer groups in different regions and with different economic incomes. Some assessments require international market research to obtain first-hand information.
5. Designing mathematical models: adopting internationally accepted theories and methods, designing mathematical models according to the actual situation of the evaluated enterprise, scientifically determining the values of various parameters, and carrying out computer calculations for many times.
Discussion by the Expert Committee on Intransitive Verbs: The Expert Advisory Committee should demonstrate the evaluation results. The expert advisory committee must be attended by more than two-thirds of the staff and industry experts, and more than half of the experts will vote by secret ballot before the evaluation results can be passed.
7. Inform the customer of the evaluation result: Inform the customer of the evaluation result, and the customer will pay the evaluation fee.
8. Print the evaluation report and deliver it to the customer.
Catalogue of data collection for copyright value evaluation
I. Basic information of the enterprise
1. Business license, tax registration certificate and production license of industrial and commercial enterprise as a legal person.
2. Brief introduction of the enterprise;
3. Articles of association;
4. Distribution of enterprise marketing network;
5. Enterprise product quality standards;
6 news media and consumers' reports and opinions on product quality and service;
7. others.
Two. Copyright material
1. Brief introduction of the entrusting party's copyright research and development, and brief introduction of the developer;
2. Copyright certificate and related legal documents such as acceptance, transfer, change (contract) and payment voucher;
3. Copyright statement;
4. Questionnaire on the basic situation of copyright (see attached table);
5 copyright project proposal, letter of intent for joint venture and cooperation, feasibility study report or technical transformation plan;
6。 Copyright inspection report, scientific and technological achievements appraisal certificate, patent technology retrieval data, technical evaluation of well-known experts in the industry, etc.
7. Receipts and vouchers of various fees such as copyright application fee, maintenance fee and annual fee paid every year;
8. Expert opinions of industry experts on copyright novelty
9. Copies of copyrighted books
Three. financial information
1. The balance sheet, income statement or financial income statistics related to copyright of the entrusting party in the last five years (including the evaluation benchmark date);
2. Statistics on investment and expenses of copyright development and research (table1);
3. The customer's development plan for the next five years;
4. The entrusting party's revenue forecast and compilation instructions for the copyright products in the next 3-5 years (Table C).
Four. Other information
1. Copyright award-winning certificate and high-tech enterprise recognition certificate.
2. Commitment to pay the annual copyright maintenance fee on schedule.
3. Letter of commitment from the entrusting party.