Today, the competitive advantages of individuals, especially commercial enterprises, have undergone a revolutionary transformation from the traditional, tangible formats, and now intangible assets stand out more than tangible assets in the assets of individuals, it is not possible to ignore these assets, and when we recognize financial issues Its value and valuation is also raised, especially since the most important feature of these properties is their intangible nature, so the process of valuing them will be a special and special process that is different from tangible properties. It is important that the legal system itself is ready to govern this process. Importantly, it is not possible unless with strict legislation and supervision of the implementation of a certain and expert executive of this special operation, China and South Korea were closely examined as the pioneers of this operation in the East of the world, and the result showed the severe gaps in the legal system of our beloved country. Our legal system does not have the process of valuation of non-state intangible property, a precise law, a comprehensive regulation, and a special expert institution. The government has sometimes concluded a memorandum of understanding and sometimes created a special institution to meet its needs, and the investigation of the research revealed the gaps in the same measures. In line with the inherent tasks of the research, we made low-cost and effective suggestions based on the research in the legal systems of the countries under review and their successful experiences It is possible that by implementing reforms in the structural system or the limits of qualifications and regulations, the preparations for creating a platform for specialized work will be provided. Then, solutions have been presented regarding the training of specialized personnel and the recruitment and training of specialized personnel in order to eliminate the gaps as much as possible and to get out of the confusion of opinions