無形資產的評價與鑑價師之評估

Valuate to Intangible Asset and Estimate of Intangible Asset Estate Appraiser

黃鋒榮(Feng-Jung Huang)

《嶺東財經法學》 1期 (2008/06) Pp. 101-123

https://doi.org/10.29851/LTFELR.200806.0005

摘要

無形資產是由無法具象的知識或技術所組成，透過其所依附之媒介體，能和其他實體的商品一樣，滿足人類的需求，創造出經濟價值，能為企業提供穩健而豐碩的獲利能力。無形資產的內涵，包羅萬象，其定義莫衷一是，範圍亦各有不同。其價值難以度量的主要原因係取得參考標準困難。本文認為無形資產之評價，宜先就其所有權之歸屬予以認定，始能依其評價之目的以選擇適當的評價方法，再加以評價，且須有市場平台揭露其資訊，透過市場交易機制以建立無形資產的公平市價。至於在無形資產鑑價師制度之建立方面，本文認為初期宜先制定法源，並輔導公會或財團法人，先對從業人員之專業能力予以認證，俟無形資產市場日趨成熟時，即可進行無形資產鑑定師法與估價技術規則之立法，再由政府舉辦無形資產鑑定師高等考試，以維持鑑定師之素質。

關鍵字

無形資產 ； 智慧財產權 ； 評價 ； 成本累積法 ； 市場比價法 ； 收益估算法 ； 無形資產鑑價師

並列摘要

The intangible asset is these is unable the embodiment knowledge or the technology composes, penetrates intermediary of the its attachment media, can be same with other entities commodities, meets humanity's need, creates the economic value; and makes a profit ability for enterprise.Intangible asset connotation, comprehensive, it defines unable to agree, and limits the scope also respectively has the difference.The intangible asset value measures with difficulty main reason is obtains the reference standard to be difficult. This article thought appraisal the intangible asset, first suitably recognized ownership on its property rights, only then can choose the suitable appraisal method goal of according to the its appraisal, performs to appraise. However, result of the appraisal still must have the market platform to expose its information, the penetration supply and demand both sides transaction, discovered the price, then the establishment intangible asset fair market value, achieved the market's mechanism.As for establishment aspect in the intangible asset estate appraiser system, this article thought the initial period suitable to decide the law origin, and the counselling trade union or the financial group legal person, first authenticates to specialty professional ability of the jobholders, when the intangible asset market is day by day mature, then carries on the intangible asset estate appraiser law and surely to imitate with estimates legislation the technical rule, then conducts the intangible asset estate appraiser higher test by the government, maintains estate appraiser quality.

並列關鍵字

intangible asset ； intellectual property rights(IPR) ； appraisal ； cost approach ； market approach ； income approach ； intangible asset estate appraiser