一、确定谁来进行评估无形资产谁来进行评估?按无形资产评估主体分类可分为：专门机构评估、单位自行评估和社会其他机构评估三类。(1)专门机构评估专门机构评估是指由具备法定资格的资产评估机构对无形资产进行评估。(2)单位自行评估单位自行评估是指单位内部组织人员(无形资产交易、质押、合资)对无形资产评估。 First, to determine who will evaluate intangible assets who will carry out the assessment? According to the main classification of intangible assets assessment can be divided into: specialized agency assessment, self-assessment unit and other social institutions to assess the three categories. (1) Evaluation of Specialized Agencies The evaluation of a specialized agency means that an asset evaluation agency with statutory qualifications evaluates an intangible asset. (2) Self-assessment of self-assessment unit The self assessment of the unit refers to the assessment of intangible assets by the internal organization personnel (transaction of intangible assets, pledge and joint venture).