当前,在资产的评估工作中,因缺乏规范化的法律和道德准则,出现了不少弊端,亟需用法律和道德来规范评估行为,使无形资产的评估工作健康开展。 1.公正性。资产评估机构及其评估人员是一种从事有形资产或无形资产评估的中介机构和中介人员,是市场经济的产物,其介于政府与企业之间,资产所有者与资产经营者之间,个人与单位之间,对维护公平竞争秩序,健康发展市场经济起着润滑剂、协调器、保险纽等积极作用。注重自身素质建设,在提高业务水平的同时,更要注重道德建设,自重自律,公正公平,用法律与道德来规范自己的行为。不蒙骗客户,不伪造数据,不接受贿赂,不感情用事,依 At present, due to the lack of standardized legal and ethical guidelines, there have been many drawbacks in the assessment of assets. It is imperative to use laws and ethics to standardize assessment activities so that the evaluation of intangible assets can be conducted in a healthy manner. Fairness Assets appraisal agencies and their appraisers are intermediaries and intermediaries engaged in the evaluation of tangible assets or intangible assets and are the products of the market economy, which are between the government and the enterprises, between asset owners and asset managers, individuals And units, play a positive role in maintaining fair competition, developing a healthy market economy with lubricants, coordinators and insurance players. Pay attention to the quality of their own building, improve business standards at the same time, we must pay more attention to moral construction, self-discipline, fairness and justice, using law and morality to regulate their own behavior. Do not deceive customers, do not forge data, do not accept bribes, not emotional, according to