规范无形资产评估法律依据必要性的思考

无形资产评估是我国评估市场的新兴产业,规范无形资产评估法律依据是保障市场经济健康发展的客观需要。而在无形资产评估中所依据的《无形资产评估准则》,只侧重技术层面,而忽视了评估、披露、使用这在资产评估中三个缺一不可的重要环节,使得该准则很难适应目前我国多种经济体制并存的客观需要。针对纷繁的无形资产评估业务,《无形资产评估准则》缺乏具体的操作内容,过多地强调规范评估师行为的问题,其根本是《无形资产评估准则》的法律基础存在缺陷。

On the Necessity of Formless Property Evaluation Law Basis Regulation

Formless property evaluation is a new industry of our country's evaluation market,formless capital evaluationlaw is up to the objective needs to protect market economy's development."Formless Capital Evaluation Rule" is takenas the basis of formless property evaluation,which emphasis on technical layer,neglects evaluation,disclosure,usage,these three necessary parts,this made the rule very difficult to adapt to the objective needs of current China multi-econ-omic system co-existence.The Rule provided little concrete contents aiming at complex formless property evaluationbusiness,excessively stressed evaluator's action's issues;the reason is the Rule deficient in its legal basis.