本文選題：收益法 + 商標(biāo)價(jià)值�。� 參考：《云南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：隨著商標(biāo)交易的日益增多和經(jīng)濟(jì)發(fā)展的國(guó)際化，商標(biāo)價(jià)值已成為知識(shí)經(jīng)濟(jì)時(shí)代經(jīng)濟(jì)增長(zhǎng)的關(guān)鍵因素，商標(biāo)不在單純是一種權(quán)利，而是作為企業(yè)的一項(xiàng)重要的無(wú)形財(cái)產(chǎn)，可以像“資本”一樣運(yùn)作于市場(chǎng)中，在企業(yè)的發(fā)展乃至整個(gè)經(jīng)濟(jì)的發(fā)展中占據(jù)越來(lái)越重要的位置。然而商標(biāo)買賣行業(yè)與商標(biāo)轉(zhuǎn)讓平臺(tái)也為企業(yè)實(shí)現(xiàn)價(jià)值提供了平臺(tái)，因?yàn)橐粋�(gè)富有視覺(jué)沖力的商標(biāo)會(huì)在消費(fèi)者的腦海里留下深刻印象�，F(xiàn)在，如何快速獲得一個(gè)有價(jià)值的已注冊(cè)商標(biāo)是眾多商家所關(guān)心的問(wèn)題，而絕多數(shù)商標(biāo)名號(hào)都沒(méi)有作價(jià)，這不利于企業(yè)無(wú)形資產(chǎn)的保值增值。 在這樣的前提下，研究商標(biāo)的價(jià)值評(píng)估就顯得十分必要。由于企業(yè)的商標(biāo)具有的實(shí)體依附性、無(wú)形性和增值性等特征，使得原有的評(píng)估方法難以充分反映商標(biāo)的真實(shí)價(jià)值。這就需要在原有理論方法體系基礎(chǔ)上深入探索，建立一套適合被評(píng)估企業(yè)商標(biāo)自身特點(diǎn)的理論和方法。 本文擬從商標(biāo)權(quán)評(píng)估理論和方法改進(jìn)方面進(jìn)行研究，在分析商標(biāo)權(quán)價(jià)值、確定商標(biāo)權(quán)價(jià)值類型在評(píng)估中的作用等相關(guān)概念的基礎(chǔ)上，闡述了商標(biāo)權(quán)價(jià)值類型的確定對(duì)評(píng)估方法的影響。在從商標(biāo)價(jià)值評(píng)估方法上，分別從經(jīng)濟(jì)學(xué)角度分析及論述當(dāng)前三種商標(biāo)權(quán)評(píng)估方法的理論基礎(chǔ)，使用條件以及局限性，總結(jié)出了收益法是我國(guó)最合適評(píng)估商標(biāo)價(jià)值的方法，并以收益法為途徑研究商標(biāo)價(jià)值的評(píng)估。同時(shí)針對(duì)收益法在商標(biāo)權(quán)評(píng)估應(yīng)用中的存在的不足，提出相應(yīng)的改進(jìn)措施，以更準(zhǔn)確更客觀的計(jì)算商標(biāo)價(jià)值。再通過(guò)結(jié)合實(shí)際案例研究分析驗(yàn)證了以上觀點(diǎn)的可操作性。在驗(yàn)證操作性的同時(shí)總結(jié)出收益法在實(shí)際應(yīng)用中仍需要注意的問(wèn)題，，以完善我國(guó)在這方面的方法不足。
[Abstract]:With the increasing number of trademark transactions and the internationalization of economic development, trademark value has become the key factor of economic growth in the era of knowledge economy. Trademark is not simply a right, but an important intangible property of an enterprise. It can operate in the market like "capital", and occupy an increasingly important position in the development of enterprises and even the development of the whole economy. However, the trademark trading industry and trademark transfer platform also provide a platform for enterprises to achieve value, because a brand with visual momentum will be impressed in the minds of consumers. Nowadays, how to obtain a valuable registered trademark quickly is a concern of many businesses, and most of the trademark names are not priced, which is not conducive to the maintenance and appreciation of intangible assets. Under this premise, it is very necessary to study the value evaluation of trademark. Due to the substantial dependence, invisibility and appreciation of the trademark, it is difficult for the original evaluation methods to reflect the real value of the trademark. Therefore, it is necessary to establish a set of theories and methods suitable for the evaluation of the characteristics of the trademark itself on the basis of the original theory and method system. Based on the analysis of the value of trademark right and the function of the value type of trademark right in evaluation, this paper intends to study on the improvement of the theory and method of trademark right evaluation, and on the basis of analyzing the value of trademark right and determining the function of the value type of trademark right in the evaluation, etc. This paper expounds the influence of the determination of the value type of trademark right on the evaluation method. From the point of view of the evaluation method of trademark value, this paper analyzes and discusses the theoretical basis, conditions and limitations of the current three methods of trademark valuation from the angle of economics, and concludes that the income method is the most suitable method for evaluating the value of trademark in China. And take the income method as the way to study the evaluation of trademark value. At the same time, aiming at the deficiency of the income method in the application of trademark right evaluation, the corresponding improvement measures are put forward in order to calculate the trademark value more accurately and objectively. Finally, the feasibility of the above views is verified by analyzing the actual case study. At the same time, the paper summarizes the problems that should be paid attention to in the practical application of the income method in order to perfect our country's methods in this respect.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F231

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