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A Research on Method of Valuation for Intangible Assets of Small Business

Author: HeYeMing
Tutor: ZhongTianLi
School: Northeastern University
Course: Accounting
Keywords: small businesses intellectual property rights land use rights valuation methods comprehensive evaluation gray relational grade analysis
CLC: F275
Type: Master's thesis
Year: 2012
Downloads: 2
Quote: 0
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Abstract

Small business contribution to our national economy can not be ignored, but analysis of small business own characteristics, its good for the development also has drawbacks. Small businesses with flexible operation mechanism, less liquidity, and operating conditions of instability, the small scale of production, a single channel of financing, lack of collateral and other characteristics, these features will greatly restricted the development of small enterprises. Small businesses generally have intellectual property rights and land use rights, and how rational use of these intangible assets, and to help small businesses better and faster development has become a pressing problem.The valuation of intangible assets helps small business owners to find out the real situation, to safeguard corporate assets integrity, and for operators to provide a basis for management decisions; to help small business owners to enhance the degree of attention, and enhance small business owners, R&D intangible assets intangible assets, protection of the power of intangible assets; to help solve the problem of small business loans when the collateral is insufficient to address the lack of small business credit, dispersed the risk of financial institutions for investment in small enterprises, and promote the occurrence of the financing transactions. Although the valuation of intangible assets to promote the healthy and rapid development of small businesses play a certain role, but in the practical application of the process is still exposed some problems, constraints play its due role.In practical operation, the value of intangible assets of small businesses is difficult to accurately assess the intangible assets small business cost to the weak correspondence between instability and missing data and other large and medium-sized enterprises intangible assets value characteristics, traditional invisible the value of the assets of the assessment methods are not suitable for the assessment of the value of intangible assets of small businesses. For example, in the process of mortgage financing, due to inadequate assessment methods, rating agencies evaluate the value of intangible assets of small businesses, banks even assess the value of half of the funds do not want to lend to small businesses, which greatly weakened the protection of the intangible small businesses assets and the use of intangible assets financing, and therefore particularly important to establish a standard sound evaluation system.Intangible asset valuation method has become a hot topic of today’s society, but according to the characteristics of small businesses, for small businesses, intangible assets "tailored" valuation method is still very few scholars, so this paper provide a basis for intellectual property and the method of valuation of land use rights of small businesses, to make up for theoretical gaps, but also assess the value of intangible assets for the practice of small businesses.

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