(1) The law is out of order. The evaluation of intangible assets is carried out under the guidance of certain laws and regulations, and is based on national policy norms. No matter what kind of enterprise, no matter what form of intangible assets evaluation, can not violate the national laws and regulations. However, some evaluation agencies ignored the national laws and regulations and did many things that violated the national laws and regulations, which led to the anomie of intangible assets evaluation. Some enterprises employ or entrust assets to evaluate their "goodwill" without changing property rights, and some also publish their value through news media. This is a serious violation of the state's regulations on prohibiting the publication of goodwill assessments that are not for the purpose of property rights transactions. It is unfair competition for enterprises and advertising departments to release information with no legal effect to the public, which violates the anti-unfair competition law and advertising law and is an obvious illegal act. Some evaluation agencies do not obey the evaluation purpose stipulated by the current national laws and regulations, and do not make evaluation conclusions realistically. Some evaluation agencies do not take a realistic attitude when evaluating the intangible assets of enterprises, and even at the request of enterprises, they often evaluate the intangible assets of enterprises into hundreds of millions, billions or even billions. If this phenomenon is left unchecked, there is bound to be a real danger of disrupting the order of the evaluation industry. Some assessment agencies have not obtained legal assessment qualifications, or hired people without assessment qualifications as appraisers.

(2) the method is out of order. The evaluation of intangible assets should be based on a scientific evaluation system, and there are strict regulations and requirements for the selection of evaluation methods and value parameters. However, there are many unscientific and imprecise points in the selection of evaluation methods and value parameters when some evaluation institutions evaluate the intangible assets of enterprises. Mainly manifested in: improper selection of evaluation methods, simple drawings, saving trouble, only choosing easier evaluation methods, unwilling to do serious, detailed and comprehensive evaluation work; Improper value parameters and technical parameters of the evaluation, or low professional level and professional ethics, lead to the lack of scientific basis for the evaluation conclusion: the selection of analysis and investigation methods and calculation formulas of the evaluation is inaccurate, or the calculation is seriously wrong, leading to the anomie of the evaluation.

③ Ethical anomie. The evaluation of intangible assets is much more complicated than tangible assets, and the subjective factors of managers account for a much larger proportion in the evaluation process. Whether the evaluation conclusion is correct and conforms to the objective reality depends largely on the ideological and moral quality and professional ethics level of the appraisers. The professional ethics of the appraisal industry requires the appraisal institutions and appraisers to be responsible to the society and customers, and make every effort to make the appraisal work serious, earnest and meticulous, so as to make the appraisal conclusion objective and fair, instead of making the appraisal work random in order to meet some needs or pursue some sensational effect. However, some assessment agencies have distorted their conclusions not because of the professional level of specific staff, but because of subjective reasons or other factors. This is not a business technical problem, but a typical ethical problem. In recent years, the demand for asset appraisal business has soared, asset appraisal institutions have mushroomed, and the number of asset appraisal practitioners has also increased. This growth is both inevitable and blind. Its disadvantage is that the overall quality of appraisers is declining, and the quality, structure and quantity of some appraisal institutions do not meet the specified requirements, which affects the quality of intangible assets appraisal.

(2) Countermeasures and suggestions

① Establish and improve the policies and regulations system of intangible assets appraisal industry as soon as possible, so that the intangible assets appraisal industry has laws to follow. Intangible assets appraisal industry is the product of market economy. In order to meet the needs of the market, some local policies or regulations have been promulgated in succession in some places, such as the Interim Measures for the Management of Intangible Assets Appraisal promulgated by Henan and Shenzhen, which has effectively promoted the development of intangible assets appraisal industry in local or industrial fields. However, due to the differences in evaluation methods and standards, it is bound to affect the convergence of intangible assets property rights transactions with domestic and foreign markets. Therefore, it is necessary to establish and improve a unified policy and regulation system for intangible assets appraisal industry as soon as possible, adjust various relationships among government departments, intermediaries, users and users, clarify the rights, responsibilities and obligations of all parties, and standardize the nature, functions, types, forms, standards and professional ethics of various intermediaries and employees. Safeguard the rights and interests of the possessor of intangible assets. Promote the rational flow of intangible assets resources under the macro-control of the state and the basic adjustment of the market, realize the optimal allocation, and improve the benefits of intangible assets in the whole society. These policies and regulations should include: Provisions on the Management of Intangible Assets Evaluation, which stipulates the scope, procedures, methods, structure, management and legal responsibilities of evaluation; Regulations on the Administration of Technical Appraisers, in which a technical appraiser, as a professional qualification, shall specify his qualification examination, the scope of registered business, appraisal rules, management measures and legal responsibilities; Other rules and regulations and professional ethics of intangible assets appraisal industry.

National intangible assets evaluation management measures or regulations should become an integral part of China's intellectual property laws and regulations system, and scientifically standardize the national intangible assets evaluation work. All provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning should also formulate corresponding local laws and regulations on intangible assets evaluation, gradually standardize the national intangible assets evaluation work, and promote the healthy and orderly development of intangible assets evaluation industry. In order to further strengthen the protection of intellectual property rights, the State Council has established a meeting system of intellectual property offices, which is responsible for studying and coordinating the national intellectual property work and strengthening the leadership over intellectual property work. Intangible assets evaluation institutions should not only bear legal responsibility for the objectivity and authenticity of their evaluation results, but also stipulate their corresponding legal responsibilities in combination with the characteristics of intangible assets' strong rights and confidentiality. If the intangible assets appraisal institution colludes with the entrusting party to cheat, so that the appraised intangible assets constitute infringement, it shall bear joint liability; In the process of evaluation, the intangible assets evaluation institution shall also bear corresponding responsibilities and compensate for its economic losses if it causes economic losses to the relevant units and individuals due to leakage or stealing secrets.

(2) Establish and improve full-time intangible assets appraisal institutions and standardize the appraisal behavior. Intangible assets appraisal institutions around the country can be comprehensive intangible assets appraisal institutions, or specialized technology, trademark, copyright, computer software and other appraisal institutions. They should be gradually established and piloted, and must not be blindly established. It is necessary to strengthen the training of intangible assets appraisal teams. Relevant state-owned assets management departments should support and establish as soon as possible a group of full-time intangible assets appraisal institutions armed with modern scientific and technological means, independent legal persons, divorced from any administrative subject, following the principles of truthfulness, justice and science, safeguarding the legitimate rights and interests of the entrusting party, and becoming social intermediary service institutions practicing according to law. The establishment of intangible assets appraisal institutions should be certified by state-owned assets and science and technology departments at or above the provincial level, and accept the guidance and supervision of the above departments in business. In addition, intangible assets appraisal institutions should use computers and modern communication technology to collect and process all kinds of market information, establish a database and provide various forms of information services to the society.

③ Establish a technical appraiser system according to international practice. Intangible assets appraisal industry is a new industry that relies on science and technology to provide services to the society. Intangible assets appraisal industry is characterized by strong professionalism, comprehensiveness, creativity and complexity. This requires employees in intangible assets appraisal industry to have solid professional knowledge, rigorous scientific attitude, broad knowledge horizon, rich practical experience and strong working ability. However, at present, most of the employees in the intangible assets appraisal industry in China are technicians or accountants. For them, this is a brand-new field, and it is necessary to seriously study and study the theories, methods and skills of intangible assets evaluation, and learn relevant policies, laws and regulations and new professional and accounting knowledge. This makes the intangible assets appraisal industry in its initial stage far from meeting the development needs of the national economy, let alone connecting with the international market. Therefore, it is urgent to establish systematic training, merit-based selection and strict employment system for intangible assets appraisal practitioners, establish a standardized and scientific qualification certification system for technical appraisers, and establish a professional team of intangible assets appraisal who are dedicated, familiar with appraisal business and have good professional ethics as soon as possible, so as to provide talent support for the development and growth of intangible assets appraisal industry in China and create a good social environment for the healthy development of intangible assets appraisal industry.

2. Establish and improve the intellectual property trading market.

In addition to determining the value of intellectual property rights, another important factor for creditors to dare to accept intellectual property rights guarantee is that they can realize the realization of intellectual property rights through smooth channels, because banks, as financial institutions, do not need to mortgage intellectual property rights themselves. This requires the establishment and improvement of China's intellectual property trading market and platform.

First of all, strengthen the legislation of intangible assets trading, formulate special laws and regulations on intangible assets trading, and standardize intangible assets trading behavior according to law;

Secondly, we should build an intellectual property information platform. Integrate all kinds of intellectual property information resources to realize the sharing of intellectual property information resources. Give full play to the enthusiasm of all parties, build intellectual property information databases in different professions and fields such as manufacturing, marine, agriculture, traditional Chinese medicine and food on a unified intellectual property information service platform, form a large-scale, high-quality and professional intellectual property information resource database, and provide comprehensive, fast and convenient intellectual property information services for enterprises and institutions;

Thirdly, integrate the existing technology property rights trading center, patent trading market and productivity promotion center, establish a unified intellectual property rights trading market including patents, trademarks, copyrights and new plant varieties, and open an online intellectual property rights trading market.