無形資產鑑價法制化之研究

The Study of Legislation on Intangible Assets Valuation

袁義昕(Yi-Hsi Yuan)

《東吳法律學報》 22卷1期 (2010/07) Pp. 101-158

https://doi.org/10.6416/SLR.201007.0101

摘要

企業擁有的無形資產，價值已逐漸超越一般有形資產，但其價值之評估經常產生困難。惟「無形資產」之內涵為何頗有爭議，因「無形資產」概念在會計學上之討論已日趨成熟，本文乃建議法學界不應故步自封，對無形資產之定義應可參照我國與國際間公認之會計準則加以認列處理。無形資產鑑價之重要性已不言可喻，並可從以下目的得知：(1)進行企業購併時出於財務會計目的之分派；(2)基於稅務目的而衡量無形資產之取得成本與攤折額；(3)估算應用多少預算取得一間公司；(4)在購買特定的無形資產時；(5)無形資產融資貸款時之考量；(6)公司重整與破產之分析；(7)建立無形資產授權的適當使用費率；(8)訴訟支援與爭端解決；(9)公司治理與計畫；(10)無形資產出資入股等。由此可知，無形資產鑑價制度已廣受各界重視，且隨著各界鑑價組織之發展，亦使無形資產鑑價制度獲得多方探討，而多有助益。然於鑑價過程中，可能因鑑價人員所採取之價值標準、價值前提及鑑價方法不同，而產生不同之鑑價結果，且一份有效的優良鑑價報告尚須具備不可欠缺的特性，方能使委託人與公眾信服，因此本文一併討論之。又無形資產鑑價制度在實務運作上，仍有許多不足之處，尚待持續努力。因此本文提出無形資產鑑價制度法制化之可能性，並加以分析可能的立法模式，期盼透過此等分析討論，使無形資產鑑價制度更加完善。

關鍵字

無形資產 ； 鑑價 ； 估價 ； 專業鑑價執業統一準則 ； 無形財產鑑價指導方針 ； 鑑價服務準則公報 ； 國際鑑價準則

並列摘要

The value of the intangible assets has already surmounted the physical assets gradually in enterprises, but it is very difficult to appraise the value of intangible assets. The definition of intangible assets is not very clear, but the concept in accounting has been already ripe day by day. Therefore, this article suggests that legal terms should refer to the definition of intangible assets which our country and international generally accepted accounting principles or statements.It goes without saying that the importance of valuation of intangible assets, and it can be learned from the following purpose: (1) Allocation the price of assets while company mergers and acquisitions for financial accounting purpose; (2) Measure the cost, depreciation and amortization of intangible assets for tax purpose; (3) Estimate the expenses to purchase a company; (4) Buying the specific intangible assets; (5) Intangible assets financing; (6) Analysis of corporation reorganization and bankruptcy; (7) Determining the licensing fee and royalty of intangible assets; (8) The lawsuit supporting and solving with the dispute; (9) The corporation governance and operating plan; (10) The intangible assets as consideration of shares.Accordingly, valuation of intangible assets has been paid attention to by all circles. The growth of valuation organization also makes the valuation system become more mature. The standard of value, premise of value and method of value that appraiser or valuator choose differently may cause different conclusion of value. Besides, an effective valuation report needs some integral characteristics in order to make the client and the public convinced. There are a lot of shortcomings in practice at present. Therefore, this article puts forward the possibility of legalization of valuation intangible assets, and expects to make the valuation system more perfect by analyzing this issue.

並列關鍵字

Intangible Assets ； Valuation ； Appraisal ； Uniform Standards of Professional Appraisal Practice ； Intangible Property Valuation Guidelines ； Statement on Standards for Valuation Services ； International Valuation Standards

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