本文關(guān)鍵詞： 商標(biāo)權(quán) 價值評估 層次分析模型 收益現(xiàn)值法　出處：《安徽財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：商標(biāo)權(quán),對于企業(yè)來講是一種無形資產(chǎn),它是識別企業(yè)所生產(chǎn)產(chǎn)品的一項重要標(biāo)志,也是企業(yè)提升競爭力來占領(lǐng)市場以及追逐利潤的重要工具。在現(xiàn)實(shí)生活中關(guān)于商標(biāo)權(quán)的交易也越來越多,由于商標(biāo)權(quán)價值評估的熱度逐漸升溫,國家對此的保護(hù)力度也逐步地加大。然而,在我國始終面臨著商標(biāo)權(quán)價值評估不合理等方面的問題,主要體現(xiàn)在三個方面：首先,在我國對商標(biāo)權(quán)的評估最主要的是依據(jù)評估師的主觀經(jīng)驗判斷,故對其價值的評估具有很強(qiáng)的主觀性；其次,在我國商標(biāo)權(quán)價值的評估方法沒有形成一個完善的評估體系；最后,商標(biāo)權(quán)的評估理論與評估實(shí)際沒能夠進(jìn)行有效結(jié)合。 針對于上述問題,需要從商標(biāo)權(quán)價值評估的評估理論與評估時所采用的評估方法進(jìn)行分析。從理論方面來看,針對我國商標(biāo)權(quán)價值評估的現(xiàn)狀進(jìn)行分析可以得出商標(biāo)權(quán)價值評估的價值類型的具體分類以及對其所產(chǎn)生的各種影響因素。從運(yùn)用方法上來看,通過國內(nèi)以及國外相關(guān)參考文獻(xiàn)的闡述的前提下,指出在我國商標(biāo)權(quán)價值評估最基本方法有三種即成本法、市場法以及收益法。其次,需要對三種傳統(tǒng)的評估方法進(jìn)行分析比較,從而得出對于商標(biāo)權(quán)價值的評估方法應(yīng)當(dāng)以收益法為主。但是現(xiàn)行的收益法存在著一定的不足之處,最主要的便是其主要參數(shù)的確定�；谶@些不足,則應(yīng)該采用相應(yīng)的改進(jìn)措施即通過建立AHP層次分析模型來合理確定商標(biāo)權(quán)的預(yù)期超額收益。此外,對于折現(xiàn)率和折現(xiàn)期也應(yīng)該采取相關(guān)改進(jìn)措施,并將理論與案例進(jìn)行有效的結(jié)合從而合理的評估商標(biāo)權(quán)的價值。
[Abstract]:Trademark for enterprises is a kind of intangible assets, it is an important sign of recognition of enterprise products, but also to enhance the competitiveness of enterprises to occupy the market and an important tool for the pursuit of profit. In the real life of trademark rights trading is also more and more, because the trademark rights value evaluation heat is gradually warming, protection countries have gradually increased. However, in our country has always been faced with the trademark rights value assessment issues such as unreasonable, mainly reflected in three aspects: firstly, in our assessment of the trademark right is the main basis for appraiser subjective experience judgment, therefore, to assess its value is strong subjectivity; secondly, do not form a perfect evaluation system in the evaluation methods of China's trademark rights value; finally, the evaluation theory and evaluation of trademark can not effectively combined with the actual.
In order to solve the above problems, the evaluation methods need evaluation theory and evaluation from the value of trademark is analyzed. From the theoretical perspective, in view of the current situation of China's assessment of the value of trademark analysis can draw the trademark rights value evaluation value type specific classification and the influence factors arising from. Using the method, the premise elaborated domestic and foreign relevant literature under the most basic method that assesses the value of trademark in our country has three kinds: cost method, market method and income method. Secondly, the need for three kinds of traditional assessment methods were analyzed and compared, thus obtained for the evaluation method of trademark right the value should be based on income method. But the current income method has certain disadvantages, the most important is to determine the main parameters. Based on these shortcomings, it should be adopted With the corresponding improvement measures through the establishment of the expected excess return of AHP analytic hierarchy model to reasonably determine the trademark rights. In addition, the discount rate and the discount period should also take relevant measures for improvement, and the effective combination of theory and case and reasonable assessment of the value of trademark rights.

【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F231;F830.42

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