随着经济的发展,科技的进步,人们的物质需求得到了极大的满足,而精神需求进步一提高,企业的无形资产成为企业价值的重要组成部分,对于无形资产的运用和评估也就成为了企业资产的重要一环。而我国无形资产评估还很不完善,本文主要从理论研究和指导、规范评估报告披露、加强信息数据库建设、完善评估理论和评估制度、提高评估人员素质五方面来进行研究的。 With the development of economy and science and technology, people’s material needs have been greatly satisfied, while the improvement of spiritual needs and the intangible assets of enterprises have become an important part of the enterprise value. As a result, the application and evaluation of intangible assets become An important part of corporate assets. However, the evaluation of intangible assets in our country is still far from perfect. This article mainly studies from the aspects of theoretical research and guidance, standardizing the disclosure of assessment reports, strengthening the construction of information database, perfecting the assessment theory and assessment system, and improving the quality of assessors.