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无形资产评估程序,是指进行无形资产评估工作。的法定程序,也是无形资产评估工作全过程中的先后顺序。一般按照申报立项、资产清查、评定估算、验证确认四个步骤进行。 一、申报立项 申报立项是无形资产评估工作的开始阶段。这一阶段工作主要分为申报、立项、委托三个具体步骤: 1.申报。这主要是指国有无形资产占有单位在特定的经营活动意向形成时,即在特定经济行为发生前,向同级国有资产行政主管部门提出评估立项申请书。 2,立项。国有无形资产评估立项权,由国有资产行政主管部门及其授权机构行使。立项审批机构在接到申请评估的报告后,应进行审查,并在规定时间内,下达是否准予评估立项的通知书。 3.委托。申请无形资产评估立项单位,在接到准予立项评估的通知书后,即可选择无形资产评估机构,委托其对准予评估的无形资产进行评估。非国有无形资产占有单位,在经济主管部门或公司董事会批准后,也
The evaluation procedure of intangible assets refers to the evaluation of intangible assets. The statutory procedures, but also the intangible assets assessment of the whole process of the order. Generally in accordance with the declaration of the project, asset inventory, assessment estimates, verify the confirmation of four steps. First, to declare the project declaration project is intangible assets assessment of the initial stage. This phase of the work is divided into declarations, projects, commissioned three specific steps: 1. Declare. This mainly refers to the state-owned intangible assets possession unit in the formation of a particular business activities intentions, that is, before the occurrence of specific economic behavior, to the state-owned assets administrative department at the same level to assess the project application. 2, project. The state-owned intangible assets evaluation and approval authority shall be exercised by the state-owned assets administrative department and its authorized agencies. Upon receiving the report of the application assessment, the project approval agency shall examine it and, within a specified time, issue a notice of approval of the project approval. 3. commissioned After applying for the notification of the project appraisal, an application unit for the appraisal of an intangible asset may select an intangible asset appraisal agency and entrust it to evaluate the intangible asset that is subject to the appraisal. After the approval of the board of directors of the competent economic department or the company, the non-state-owned intangible assets possessor