摘要:随着现代企业间竞争的白热化，企业与企业间的竞争方式也在不断的发生改变。企业作为以盈利为目的的经济组织，无形资产的价值体现将会是当今企业竞争的新方向。如何正确的评估无形资产的价值避免评估结果失真就变得尤为重要了。

　　　由于我国对于无形资产的评估研究起步较晚，理论研究滞后，评估标准不统一，缺乏有效的市场信息支持，缺少强有力的监督机制，导致了无形资产评估结果的失真。解决此问题的关键在于积极寻求切实可行的评估方法，学习和借鉴外国先进经验以及加强无形资产的管理。

　　　本文共分五个部分。第一部分对无形资产评估做了总括的概述。第二部分对无形资产评估存在的问题做了简要的说明。第三部分对无形资产评估结果失真对企业价值衡量的影响作出分析。第四部分对无形资产评估失真的原因及表现做出描述。第五部分则对无形资产评估结果失真存在的难点和解决途径做了简要说明。

关键词: 无形资产评估； 结果失真；  解决方法

Abstract:With the growing competition in the modern enterprise, competition among enterprises and enterprises are constantly changed. Business as a profit for the purpose of economic organization, the value of intangible assets reflected will be the new direction of today's business competition. How to properly assess the value of intangible assets to avoid distortion of results of the assessment becomes particularly important.

　　　 China for the assessment of intangible assets of a late start, theoretical research lag, the evaluation criteria are not uniform, the lack of effective market information support, the lack of strong oversight mechanisms, resulting in a distortion of the results of the assessment of intangible assets. The key to solve this problem is to actively seek practical methods of assessment, learning and learn from the advanced experience of foreign as well as to strengthen the management of intangible assets

　　　This paper is divided into five parts. The first part of the definition of intangible assets is introduced. The second part of the intangible assets evaluation problems in doing a brief description. The third part of the assessment of intangible assets of enterprises value results in the distortion effect analysis. The fourth part of the evaluation of intangible assets and to describe it .The fifth part of intangible assets evaluation results in the distortion existing difficulties and solutions in brief.

Key Words：Evaluation of intangible assets；The results of distortion；How to Solution

　　　对于无形资产评估结果失真的问题，首要的是把握无形资产的界定，明确评估目的以及评估对象。在进行评估的过程中要谨慎的处理评估方法中的参数问题，切忌盲目选择评估方法以及参数。建立完善的评估监督机制以及统一的管理体系和统一的评估信息网络服务体系这样才能更好地避免无形资产评估的结果失真。

　　　最后，关于无形资产评估结果失真的探究，这是当今会计研究的热点问题，不可能在短时间内得到完美的解决。加之本人在会计学和资产评估学的认知仍不够深入透彻，以及实践经验的不足，论文内仍有许多不足，本文的不足之处还有待于在日后的研究工作中得到进一步改进。