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《文化企业无形资产评估指导意见》针对文化企业中的无形资产的识别、尽职调查、评估方法、报告披露等内容进行了规范,对评估机构执行相关业务提出了专业化的要求。《指导意见》的发布,解决了评估师在进行文化企业无形资产和企业价值评估实践中遇到的一些难点问题,《指导意见》的实施,能够提高评估师的执业水平,提升评估机构的服务能力,进而彰显文化企业的核心竞争力,助力文化企业做强做优做大。
Guiding Opinions on the Evaluation of Intangible Assets of Cultural Enterprises regulate the identification of intangible assets in cultural enterprises, due diligence, evaluation methods, disclosure of reports and so on, and put forward specialized requirements on the implementation of relevant businesses by appraisal agencies. The issuance of “Guiding Opinions” has solved some difficult problems that appraisers encountered in the practice of intangible assets and enterprise value assessment of cultural enterprises. The implementation of the “Guiding Opinions” can improve the appraisers’ practice and enhance the service of appraisal agencies Ability, thus highlighting the core competitiveness of cultural enterprises, helping cultural enterprises to become stronger and bigger.