本文選題：無形資產(chǎn)評估　切入點：商譽　出處：《首都經(jīng)濟貿易大學》2017年碩士論文　論文類型：學位論文

【摘要】：在知識經(jīng)濟時代和經(jīng)濟新常態(tài)的時代背景下,在供給側改革的產(chǎn)業(yè)結構調整趨勢中,企業(yè)必須在順應時代潮流的同時保持自身的核心競爭力,才能長盛不衰。隨著宏觀經(jīng)濟的轉型,企業(yè)核心競爭力的衡量標準也會隨之改變,去產(chǎn)能就是要甩掉往日的規(guī)模包袱,有先進的技術、有優(yōu)秀的人才、有創(chuàng)新的商業(yè)模式等無形資產(chǎn)成為企業(yè)的核心競爭力,無形資產(chǎn)在企業(yè)中的比重和地位也會逐步提升。品牌、商標和商譽是無形資產(chǎn)當中極其重要的組成部分,傳遞著巨大的價值信息。對一家企業(yè)而言,品牌、商譽、商標都各司其職,為企業(yè)的運營起到至關重要的作用。然而品牌、商標、商譽三種資產(chǎn)總是相伴而行,相輔相成,相互類似卻又各有特點,因而極易混淆。不論是概念范圍還是功能價值的區(qū)分,或是評估目的到評估范圍的準確把握,再到評估方法及參數(shù)的準確選擇,都是對評估師的挑戰(zhàn),這也為這三類資產(chǎn)價值評估工作帶來了很大的困難。如何有效的區(qū)分品牌、商標、商譽這三種概念并對其選擇適合的評估方法,成為評估工作開展前的重要工作。經(jīng)過梳理總結,當前對商譽、商標和品牌在評估領域的比較研究相對薄弱,基于此,本文將對商譽、商標和品牌從不同的角度進行比較研究,分別從概念界定、聯(lián)系與區(qū)別、評估特點比較、評估要素比較、評估方法應用及差異分析等,多角度、多方向的對品牌、商標、商譽這三種資產(chǎn)價值進行分析和區(qū)分,希冀為評估實務當中正確的認識三者并合理的選擇評估方法提供參考,同時也在理論層面作出補充和豐富。通過比較研究,從概念定義而言,品牌與商標較為相似,都強調區(qū)別于其他產(chǎn)品或服務的形象或標志;從特征而言,品牌和商譽共同點更多,都具有依附性和形成長期性;在功能效用上,品牌與商標都是通過形象的建立擴大企業(yè),宣傳企業(yè)產(chǎn)品與服務;從評估價值體現(xiàn)角度而言,品牌資產(chǎn)評估側重于企業(yè)服務價值評估,商標權價值的評估側重于法律權屬變化帶給企業(yè)的價值,而商譽資產(chǎn)評估側重說明的是企業(yè)整體價值;從評估要素視角而言,商譽、商標和品牌評估目的的差異決定了其評估主體和評估對象也有所差異;從參數(shù)確定來看,相對于商標與商譽評估而言,品牌價值評估收益額參數(shù)更多的是當前凈利潤、當前占有能力等強調當前時點的指標。和商譽相比,商標的收益年限主要取決于其法定壽命,經(jīng)濟壽命是決定商譽、品牌與商標收益期限的共同因素。三者在折現(xiàn)率確定中,在近似估計方式和模型估計方式中都存在一致性和差異性�；谝陨媳容^,本文提出展望,將對難點作進一步的研究。
[Abstract]:In the era of knowledge economy and the new normal economy, in the trend of industrial structure adjustment of supply-side reform, enterprises must keep their core competitiveness while complying with the trend of the times. With the transformation of the macro economy, the standard of measuring the core competitiveness of an enterprise will also change. To go to capacity is to get rid of the burden of scale of the past, to have advanced technology, and to have excellent talents. Intangible assets, such as innovative business models, have become the core competitiveness of enterprises, and the proportion and status of intangible assets in enterprises will gradually increase. Brands, trademarks and goodwill are extremely important components of intangible assets. To an enterprise, the brand, goodwill and trademark all perform their respective duties and play a vital role in the operation of the enterprise. However, the three assets of brand, trademark and goodwill always go hand in hand and complement each other. It is easy to be confused with each other because of its similarities and characteristics. Whether it is the distinction between the conceptual scope and the functional value, or the accurate grasp of the purpose of the evaluation, and the accurate selection of the evaluation methods and parameters, it is a challenge to the appraiser, This also brings great difficulties to the three kinds of asset value assessment. How to effectively distinguish the three concepts of brand, trademark and goodwill and choose the appropriate evaluation methods for them, After combing and summing up, the comparative study of goodwill, trademark and brand in the field of evaluation is relatively weak. Based on this, this paper will make a comparative study on goodwill, trademark and brand from different angles. Respectively from the concept definition, the connection and the difference, the appraisal characteristic comparison, the appraisal essential element comparison, the appraisal method application and the difference analysis and so on, the multi-angle, the multi-direction carries on the analysis and the distinction to the brand, the trademark, the goodwill three kinds of asset value, It is hoped to provide reference for correct understanding of the three and reasonable selection of evaluation methods in the evaluation practice, and at the same time to supplement and enrich the evaluation methods at the theoretical level. Through comparative research, brand and trademark are more similar to each other in terms of concept definition. They both emphasize the image or logo that distinguishes them from other products or services; in terms of characteristics, brands and goodwill have more in common, both of which are dependent and long-term in nature; in terms of functional utility, both brands and trademarks expand enterprises through the establishment of images, Advertising enterprise products and services; from the perspective of evaluation value, brand asset evaluation focuses on enterprise service value evaluation, trademark value evaluation focuses on the value of the change of legal ownership to the enterprise, From the perspective of the evaluation elements, the difference of the purpose of goodwill, trademark and brand evaluation determines the difference between the subject and the object of evaluation; from the point of view of parameter determination, the evaluation of goodwill assets is focused on the overall value of the enterprise. Compared with trademark and goodwill evaluation, the income parameters of brand value evaluation are the current net profit, the current possession ability and so on, which emphasize the current time point. Compared with the goodwill, the profit period of the trademark mainly depends on its legal life. Economic life is the common factor that determines goodwill, brand and trademark income duration. There is consistency and difference in discount rate determination, approximate estimation method and model estimation method. Based on the above comparison, this paper puts forward the prospect. The difficulties will be further studied.
【學位授予單位】：首都經(jīng)濟貿易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F273.2

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